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Terrtoriality principle
| Глоссарий по налогам |
Term used to connote the principle of levying tax only within the territorial jurisdiction of a sovereign tax authority or country, which is adopted by some countries. residents are not taxed on any foreign-source income.
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Principle, английский
- 1. a rule or theory 2. a standard of ethical behaviour
- Принцип
- N принцип (син. maxim) adjacency, category, cooperative, evaluation, politeness cognitive ~ когнитивный принцип (син. constraint) embedding ~ уис принцип, согласно кото- рому любое правильное предложение может стать подчиненным предложением в слож- ном предложении
- Принцип; правило; закон
- Принцип; положение; начало; закон ~ of action and reaction закон равенства активных и реактивных сил, закон равенства сил действия и противодействия, третий закон ньютона ~ of dynamical similarity принцип динамического подобия ~ of equilibrium закон равновесия ~ of least work принцип наименьшей работы ~ of minimum potential energy принцип минимума потенциальной энергии ~ of minimum strain energy принцип наименьшей потенциальной энергии (упругих деформаций) ~s of plastic design основные положения [принципы] расчёта (конструкций) с учётом возникновения пластических деформаций ~ of reciprocal deflection принцип взаимности прогибов ~ of reciprocity принцип взаимности ~ of superposition принцип независимости действия сил; принцип наложения [суперпозиции] 441 principle ~ of virtual displacements принцип возможных перемещений
- Basic beliefs and assumptions that define a methodology or process.
Principle of conformity, английский
Principle of continuity of analysis, английский
Principle of corresponding states, английский
Principle of diversification, английский
That portfolios of different sorts of assets differently correlated with one another will have negligible unsystematic risk. in other words, unsystematic risks disappear in diversified portfolios, and only systematic risks persist, those related to particular assets.
Principle of duality, английский
Принцип двойственности
Principle of effective dividend policy, английский
Principle of effective staff policy, английский
Principle of environment protection, английский
Principle of insufficient reason (laplace), английский
Laplace`s principle of insufficient reason says that if there is no reason to believe that the possible outcomes of an experiment are not equally likely, one should assume that the outcomes are equally likely. this is an example of a fallacy called appeal to ignorance.
Principle of measurement, английский
Scientific basis of a measurement (1)
Principle of progression, английский
Principle of reaction reciprocity, английский
Principle of reciprocity and mutual advantage, английский
Принцип взаимных уступок и взаимной выгоды один из базовых принципов ведения переговоров в рамках гатт/вто согласно данному принципу, уступки, которые каждый участник переговоров предоставит другим странам в итоге, должны компенсироваться выгодами которые получит данный участник равновесие обязательств и выгод заложено во все раунды многосторонних переговоров гатт/вто
Principle of redundancy, английский
Принцип полного дублирования (в системе управления подводным оборудованием)
Principle of regression, английский
Principle of simultaneous operations, английский
Принцип одновременной работы
Principle of superposition, английский
Principle of the invention, английский
Принцип изобретения
Principle of uniformity, английский
Principle of work reciprocity, английский
Jurisdiction, английский
- Юрисдикция
- A territory such as a state, province, county, shire, or municipality, that enforces building codes, construction standards, laws, and/or regulations within which its authority is exercised.
- Right, power, or authority which magistrates or courts have to administer justice.—within jurisdiction of civil powers, as regards naval matters, is within a line drawn from headland to headland in sight of each other, and forming part of the same county. the admiralty jurisdiction is confined to three miles from the coast in civil matters, but exists wherever the flag flies at sea in criminal.
- The geographical area or territorial range over which a state has the right and power to exercise judicial authority and maintain law and order.
- The power, right, or authority to interpret and apply tax laws or decisions.
- Отправление правосудия
- Legal authority
- Legal authority the right and power to interpret and apply the law, often within a certain geographical region jurisdiction shopping (see “forum shopping”) kkey talent
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Tax sparing credit, английский
Term used to denote a special form of double taxation relief in tax treaties with developing countries. where a country grants tax incentives to encourage foreign investment and that company is a resident of another country with which a tax treaty has been concluded, the other country may give a credit against its own tax for the tax which the company would have paid if the tax had not been "spared (i.e. given up)" under the provisions of the tax incentives.
Cherry picking, английский
Term used in the usa in r&d arrangements to prevent a contracting party from selecting or funding only the technologies that are successfully developed, i.e. "cherry picking". in transfer pricing context, it often describes a situation where a tax authority tries to impose a tp adjustment on a taxpayer based on a few of “cherry picked” related party transactions of other comparable companies with an intention to maximize its adjustment.
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