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Income splitting
| Глоссарий по налогам |
- A number of arrangements, the essential feature of which is that income, which would have been taxed at a higher rate in the hands of the person who derived it, is taxed in the hands of another person at a lower rate.
- Отнесение части доходов на членов семьи (для налоговых
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Income, английский
- Recipient unit — единица обследования (при бюджетных обследованиях классифицируется по признаку получения дохода; в снс)
- Годовой доход; приход; заработок
Income (gross), английский
Валовой доход
Income (net), английский
Income account, английский
Счет прибылей и убытков
Income and expenditure account, английский
Счет прибылей и убытков
Income and wealth assessment, английский
Исчисление дохода и богатства
Income approach (valuation technique), английский
Uses valuation techniques to convert future amounts (for example cash flows or earnings) to a single present amount (discounted). the measurement is based on the value indicated by current market expectations about those future amounts.
Income approach to value, английский
An estimate of value based on the monetary returns that a property can be expected to generate; capitalization. contrast with the cost approach to value and the market data approach to value.
Income baskets, английский
Category to which certain income is allocated. losses in one basket may not be used to offset gains in another basket. specified in u.s. tax code.
Income beneficiary, английский
One who receives income from a trust.
Income bond, английский
- A bond whose payment of interest is contingent on sufficient earnings. these bonds are commonly used during the reorganization of a failed or failing business.
- Облигация, доход на которую выплачивается при наличии у компании прибыли
Income bracket, английский
Уровень доходов
Income bracket (s), английский
Группировка по уровню доходов
Income distribution, английский
- See distribution of income.
- Распределение доходов
Income distributions to owners, английский
Income dividend, английский
Any payout to mutual fund shareholders resulting from interest, dividends, or other income.
Income effect, английский
Эффект изменения дохода
Income elasticity of demand, английский
- Зависимость спроса (у групп населения, напр., на бензин) от уров
- The percentage change in quantity demanded, given a 1% increase in income. a value greater than 1 indicates an income-elastic or income-sensitive product, one for which percentage change in quantity will grow by more than the percentage change in income; a figure less than 1 indicates an income-inelastic product. income elasticity of demand is important information for a firm in terms of predicting how demand for its products will grow as per capita incomes rises or during a business cycle.
- Эластичность спроса по доходу
Income exclusion rule, английский
The irs rule that excludes certain types of income from taxation, e.g., welfare payments.
Income from continuing operations, английский
Прибыль от основных операций
Income from employment, английский
Доход от занятий; заработок, см. earnings
Arrangement, английский
- Расположение; компоновка; устройство
- N упорядочение
- A custom-created layout of photos in an album.
- A predefined combination of grouped and sorted messages in table view.
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Letter-box company, английский
A paper company, shell company or money box company, i.e. a company which has compiled only with the bare essentials for organization and registration in a particular country. the actual commercial activities are carried out in another country.
Pass-through entity, английский
A nontaxable entity such as a partnership. generally, the income or expense is passed to the underlying owner.
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