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Secret comparable
| Глоссарий по налогам |
A term used in the transfer pricing context. it denotes a comparable whose data is not disclosed to the public or the taxpayer but known only to the tax authority which is making the transfer pricing adjustment.
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Compar, латинский
Compar, английский
Comparison
Comparēre, латинский
Comparēre [eo, ui, itum], латинский
Comparēre [eo, ui,-], латинский
Comparabilis [e], латинский
Comparabilitas [atis, f], латинский
Comparability, английский
Сравнимость; сопоставимость
Comparability (of results), английский
Comparability of the sludge, английский
Comparable, английский
Сравнимый; аналогичный
Comparable data, английский
- Сравнимые [сопоставимые] данные
- Сравнимые данные; сопоставимые данные
Comparable experience, английский
Comparable experience:, английский
Documented or other clearly established information related to the ground being considered in design, involving the same types of soil and rock and for which similar geotechnical behaviour is expected, and involving
Comparable financial statements, английский
Comparable price, английский
Сопоставимая цена
Comparable properties, английский
Comparable sales, английский
Comparable sales are used by an appraiser to establish how much a home is worth based on what other similar homes in the area have sold for recently. only homes that have legally closed count as a comp -- and most lenders and insurance providers require appraisers to use at least three closed sales.
Comparable uncontrolled price (cup) method, английский
A transfer pricing method that compares the price for property or services transferred in a controlled transaction to the price charged for property or services transferred in a comparable uncontrolled transaction in comparable circumstances.
Comparableperformanceindicators, английский
Quality-of-service indicators for directly comparable attributes of firms.
Comparables, английский
Properties which are similar to a particular property and are used to compare and establish a value for that property.
Adjustment, английский
- Регулировка; перестановка; корректировка
- Поправка
- A specific directional high-speed movement of a joint performed by a chiropractor
- In marine insurance, the ascertaining and finally settling the amount of
- A change to an account to correct or update the balance.
- Корректировка
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Arm`s length range, английский
A term used in transfer pricing to describe a range of values that can be defined for purpose of selecting an appropriate arm`s length price from comparable transactions.
Evasion, английский
- A term that is difficult to define but which is generally used to mean illegal arrangements where liability to tax is hidden or ignored, i.e. the taxpayer pays less tax than he is legally obligated to pay by hiding income or information from the tax authorities.
- Avoidance of an aid; for example, a horse that overflexes or gets "behind the bit" to keep from accepting contact with the bit.
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