|
|
|
|
|
|
|
|
|
Residual analysis
| Глоссарий по налогам |
An analysis used in the profit split method which divides the combined profit from the controlled transactions under examination in two stages. in the first stage, each participant is allocated sufficient profit to provide it with a basic return appropriate for the type of transactions in which it is engaged. ordinarily this basic return would be determined by reference to the market returns achieved for similar types of transactions by independent enterprises. thus, the basic return would generally not account for the return that would be generated by any unique and valuable assets possessed by the participants. in the second stage, any residual profit (or loss) remaining after the first stage division would be allocated among the parties based on an analysis of the facts and circumstances that might indicate how this residual would have been divided between independent enterprises.
|
|
Analysieren, немецкий
Анализировать
Analysis, английский
- Analyse (action)
- (анализ) исследование и оценка информации для выбора лучшей стратегии поведения на рынке;
- Анализ; расчет
- A scientific procedure for dividing a complex experience into simpler constituents.
- An examination of a substance to find out what it is made of (note: the plural is analyses.) analyst 18
- Анализ
- N анализ, разбор, разложение constituent auditory ~ аудитивный анализ comparative ~ сопоставительный анализ (син. contrastive ~) componential ~ компонентный (оппозитив- ный) анализ12 conceptual ~ анализ концептов content ~ контент-анализ13 contrastive ~ сопоставительный анализ (син. comparative ~) contrastive-typological ~ сопоставительно- типологический анализ conversation(al) ~ конверсационный анализ, анализ бытового (устного) диалога discourse ~, ~ of discourse а) анализ дискурса; дискурс-анализ; б) языкознание distributional ~ дистрибутивный анализ error ~ анализ ошибок 7 увеличение протяженности текста при переводе. 8 один или более безударный слог в начале стихотворной строки, до начала обычного метра. 9 тип повтора, начало второй части фразы повторяет окончание пер- вой фразы: «men in great place are thrice servants: servants of the sovereign or state; servants of fame; and servants of business.» – francis bacon. 10 например, angel - glean. 11 с оттенками смысла, в противоположность цифровому, с дискрет- ным (да/нет) смыслом. 12 анализ по семантическим множителям. 13 анализ связи содержания информации с её целевой установкой. analytic(al) 20 antithetic(al) immediate constituent ~ , ~ of the immediate constituent разложение на непосредственно составляющие; анализ непосредственно со- ставляющих; анализ по непосредственно со- ставляющим proper ~ собственное разложение semantic ~ семантический анализ sentence ~ синтаксический разбор spectrographic ~ спектрографический анализ speech ~ анализ речи: automatic ~ ~ автоматический string ~ цепочечный анализ1 structural ~ структурное разложение, струк- турный анализ text ~ анализ текста transformational ~ трансформационный анализ typological ~ типологический анализ analytic(al)
- The resolution of anything into its constituent parts: mathematically, it is the method of resolving problems by reducing them to equations.—analysis of curves is that which shows their properties, points of inflection, station, variation, &c.—analysis of finite quantities is termed specious arithmetic or algebra.— analysis of infinites is a modern introduction, and used for fluxions or the differential calculus.—analysis of powers is the evolution or resolving them into their roots.—analysis of metals, fluids, solids, earths, manures, &c.
- Анализ. см. test (испытание). analysis of variance (anova)
- Literally, reducing a whole to its parts. in mathematics, analysis is the investigation of limiting processes and provides a firm foundation for the infinitesimal calculus. although leibniz thought infinitesmals to be infinitely small but real quantities, modern interpretations consider these mere constructions as in quantum physics. in cybernetics, analysis refers to the limiting process in a system involving an observer and the observed. the observer draws distinctions which the observed opposes or violates forcing the observer to relate the parts distinguished until a stable description of the system involving the observer emerges (->second-order cybernetics). in a cybernetic analysis, the whole is described not merely in terms of its parts but most significantly by the pattern that connects them (->relation, ->communication, ->organization). such an analysis reveals the wholistic properties of a system without loss or destruction.
- In conceptual design, the breaking down and examination of business and user information into use cases and scenarios documenting work processes. in logical design, the identification of services, objects, attributes, and relationships from scenarios. in physical design, the examination of physical constraints of the infrastructure and the physical requirements of the application to select candidate implementation technologies and to draft a preliminary deployment model.
- Анализ. см. test (испытание).
Analysis, английский
Analysis, английский
Analysis (structural), английский
Analysis (изучение), английский
Analysis and check, английский
Analysis and evaluation div., английский
Analysis and evaluation staff, английский
Analysis block, английский
Блок анализа
Analysis by holographic interferometry, английский
Analysis by holography, английский
Analysis by synthesis, английский
Анализ через синтез
Analysis grid, английский
Структура анализа, сетка анализа
Analysis management objects, английский
A collection of .net namespaces included with analysis services, used to provide administrative functionality for client applications.
Analysis of adequacy, английский
Analysis of causes, английский
Причинный анализ
Analysis of corporate cash flows, английский
Анализ денежного оборота предприятия
Analysis of covariance, английский
Ковариационный анализ
Analysis of discovery index and exploration success, английский
Историко-статистический анализ добычи и запасов. метод оценки неоткрытых ресурсов (нефти и газа), основанный на статистическом анализе за длительный период таких показателей, как годовая добыча и коэффициент (геологической) разведанности запасов
Analysis of dynamic, английский
Controlled, английский
- Управляемый; регулируемый
- Управляемый
- Подконтрольный (о предприятиях)
Transactions, английский
Операции (в снс; понятия, относящиеся к реализации товаров и услуг экономическими единицами, получающими за это определенную компенсацию; по характеру объектов подразделяются на текущие, т. е. предназначенные для немедленного использования или потребления, и капитальные операции, т. е. по увеличению национального богатства)
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
Participant, английский
- An actor who can access the ledger: read records or add records to.
- Участник
- A party that contributes to a process or assumes a role in a relationship.
- A person who is part of a conversation or conference, or a presenter or attendee in a meeting.
- A presenter or attendee in a meeting.
- A synchronization provider and its associated replica.
- A party of a funding. it usually refers to the lowest rank or smallest level of funding.
Sufficient, английский
Достаточный
Appropriate, английский
Подходящий; соответствующий
Determined, английский
- A предопределённый
- Определенный
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.
Participants, английский
Circumstances, английский
Обстоятельства, условия, положение дел; финансовое состояние
|
Advance pricing arrangement (apa), английский
An arrangement that determines, in advance of controlled transactions, an appropriate set of criteria (e.g. method, comparables and appropriate adjustments thereto, critical assumptions as to future events) for the determination of the transfer pricing for those transactions over a fixed period of time. an advance pricing arrangement may be unilateral involving one tax administration and a taxpayer or multilateral involving the agreement of two or more tax administrations.
Treaty shopping, английский
- An analysis of tax treaty provisions to structure an international transaction or operation so as to take advantage of a particular tax treaty. the term is normally applied to a situation where a person not resident of either the treaty countries establishes an entity in one of the treaty countries in order to obtain treaty benefits.
- Использование договоров об избежании двойного налогообложения
|
|
|
|
|
|
|
