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Separate taxation
| Глоссарий по налогам |
Separate taxation is a method of taxing a married couple on the basis of their joint income. it is mandatory in some countries and optional in others. upon exercising an option for separate taxation, a husband and wife are treated as separate individuals for the purpose of computing income tax.
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Separate assessment, английский
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Separate, английский
- Отдельные предметы одежды (юбки, жакеты и т.п.), из которых можно составить ансамбль
- Even spelling nerds sometimes have to stop for a second with this one. in fact, a study done in great britain found it was the number one most commonly misspelled word (it also ranks as the top misspelled word in google searches). but you`ll always get it right if you remember that the "r" separates two "a`s."
Separate accounts, английский
A segregated investment account set up by a life insurance company which, through subaccounts, invests in the underlying mutual funds offered through a variable annuity or variable life insurance contract. the separate account assets are maintained separately from the insurance company's general account so they cannot be used to pay claims associated with any other business of the insurance company. separate accounts are regulated by state insurance departments and may or may not be registered with the securities and exchange commission.
Separate amplifiers, английский
Separate application, английский
The application of components of a catalyzed glue or adhesive separately to opposite faces of members to be joined; curing occurs when the faces are joined. separate-application adhesive an adhesive consisting of two components, one part being applied to one adherend and the other part to separate-application adhesive 869 semielliptical arch semielliptical fanlight
Separate assessment, английский
Separate baptists in christ, английский
Separate check, английский
Отдельный чек
Separate contract, английский
One of several prime contracts on a construction project. separated aggregate 1. a coarse aggregate which has been divided into components of two or more sizes. 2. fine and coarse aggregate considered separately, as differentiated from a combined aggregate. separately-coupled pump a pump which is mechanically coupled to an electric motor driven by means of a flexible coupling; both pump and motor are mounted on a structural baseplate to provide support and to maintain shaft alignment.
Separate customer, английский
Method of allocating insurance by the securities investor protection corporation. each account that is under the name of a different person or group of people is entitled to maximum protection.
Separate engine throttle control lever, английский
Separate fire zone, английский
Separate keypad, английский
Автономная (выделенная на пульте управления) группа клавиш
Separate maintenance, испанский
Allowance ordered to be paid by one spouse to the other for support while the spouses are living apart, but not divorced
Separate microprocessor, английский
Автономное микропроцессорное устройство (напр., для адаптивного управления станком)
Separate network, английский
Separate oven, английский
Separate personal attack zone, английский
Separate sanitary sewer, английский
Separate sewer, английский
Separate sewerage system, английский
Separate system, английский
Individual, английский
Физическое лицо
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Independent personal services, английский
Services performed by an independent contractor. an independent contractor is hired to do work according to his own methods and is not subject to the control of an employer except as to the result of his work. with the removal of article 14 from the oecd model, this issue is now dealt with by article 7 as business profits in most cases.
Private ruling, английский
Ruling granted by the tax authorities to a single taxpayer, usually with respect to a single transaction or series of transactions. normally the ruling can be relied upon only by the taxpayer to whom it is issued, not by other taxpayers, and is binding upon the tax authority provided all relevant facts have been disclosed.
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