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Simultaneous tax examination
| Глоссарий по налогам |
A simultaneous tax examination, as defined in part a of the oecd model agreement for the undertaking of simultaneous tax examinations, means an "arrangement between two or more parties to examine simultaneously and independently, each on its own territory, the tax affairs of (a) taxpayer(s) in which they have a common or related interest with a view to exchanging any relevant information which they so obtain".
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Simultaneous, английский
- Одновременный
- A одновременный, синхронный component, interpreting
Examination, английский
- Обследование
- Экспертиза; проверка; рассмотрение (оценка патентоспособности заявки на патент, производимая патентным ведомством)
- 1. an act of looking at someone or something carefully from the examination of the x-ray photographs, it seems that the tumour has not spread. 2. the act of looking at someone to find out what is wrong with him or her the surgeon carried out a medical examination before operating. 3. a written or oral test to see if a student is progressing satisfactorily (note: in this sense, often abbreviated to exam.)
- An examination of a dead body by a pathologist to find out the cause of death the post mortem showed that he had been poisoned. abbr pm. also called autopsy
- A searching by, or cognizance of, a magistrate, or other authorized officer. now strict in navy and army.
- Проверка; исследование; рассмотрение
- The checking of a taxpayer`s tax return, accounts, self-assessment calculations, etc. the process may or may not include an audit of the taxpayer`s own books.
- Осмотр; освидетельствование, обследование; исследование, проверка, контроль
- Изучение
- The study of a patent application by a patent office examiner to determine whether or not an invention can be patented and whether the application complies with all the legal requirements (including formal requirements). depending on issues raised in the resulting examination report, amendment of the patent application may be required.
- Process of testing materials, interpreting and evaluating test indications to determine if the test object meets specified acceptance criteria.1
Undertaking, английский
A promise given during legal proceedings by a party or his attorney, usually as a condition of getting some concession from the court or third party
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.
Simultaneously, английский
Adv одновре- менно
Information, английский
- Knowledge of a particular event or situation, or knowledge communicated or received concerning a particular fact.
- Информация
- Facts about something have you any information about the treatment of sunburn? the police won’t give us any information about how the accident happened. you haven’t given me enough information about when your symptoms started. that’s a very useful piece or bit of information. (note: no plural: some information; a piece of information.)
- N информация | attr. информационный flow, structure source of ~ источник информации 1 ранее использовался в более широком значении как ‘умозаключе- ние’. 2 получение выводных данных в процессе обработки информации и/или языка и само выводное знание, умозаключение; мыслительная операция, в ходе которой человек выходит за пределы данных в тек- сте сведений и получает новую информацию. 3 аффикс, вставляемый внутрь корня слова при словообразовании или словоизменении.
- In admiralty courts, implies a clause introduced into a citation, intimating that in the event of a party cited not appearing, the court will proceed in his absence.
- Информация; данные; сведения
- Координационный комитет ин4юрмации о проектируемых и возводимых объектах строительства
- Literally that which forms within, but more adequately
- Data that has been recorded, classified, organized, related or interpreted so that meaning is apparent.
- Contextualised data providing answer to a certain question decreasing uncertainty.
- Информация, сведения
Independent, английский
- One who logs and sells his output on the open market; not associated with a mill or under company or dealer contract (19).
- Независимый; автономный
- Независимый, автономный
- Независимый, самостоятельный; рантье (лицо, живущее на доходы от капитала)
- Независимый
- A независимый
- A merchant ship under naval control, but sailing alone and unescorted by any warship.
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Joint return, английский
A single return made jointly by husband and wife.
Global hedging, английский
A risk-management strategy to balance positions of different business units or with unrelated third parties.
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