|
|
|
|
|
|
|
|
|
Tax sparing credit
| Глоссарий по налогам |
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.
|
|
Developing, английский
- A series of chemical and physical actions done in a commercial lab or the home darkroom that converts light-struck film to an image that can be viewed directly or printed; making prints from negatives.
- A stage in dyeing or printing in which leuco compounds, dyes, or dye intermediates are converted to the final, stable state or shade.
Investment, английский
- Инвестиции; капитальные вложения, см. capital investment
- Инвестиция
- The first process of a siege, in taking measures to seize all the avenues, blocking up the garrison, and preventing relief getting into the place before the arrival of the main army with the siege-train.
- Финансирование; капиталовложение; вклад; инвестиция
- The purchase of stocks, bonds, mutual fund shares, real property, an annuity, collectibles, or other assets, with the expectation of obtaining income or capital gains-or both-in the future.
- A discrete asset or group of assets held for future income, appreciation, or both and tracked separately.
- The creation of more money through the use of capital.
- An item of value purchased for income or capital appreciation. capital investments include equipment, pipes and other fixed assets. financial investments include stocks, bonds, and other securities.
Provisions, английский
- All sorts of food necessary for the subsistence of the army and navy. those shipped on board for the officers and crew of any vessel, including merchant-ships, are held in a policy of insurance, as part of her outfit.
- Резервы на покрытие возможных потерь
|
Small business relief, английский
Term used to denote tax concessions which are available only to or principally to small businesses.
Terrtoriality principle, английский
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.
|
|
|
|
|
|
|
