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Subpart f
| Глоссарий по налогам |
Term which refers to those sections of the us tax code which provide for the taxation of us shareholders of controlled foreign corporations (cfc) in order to prevent the tax-free accumulation of earnings outside the us.
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Shareholders, английский
Controlled, английский
- Управляемый; регулируемый
- Управляемый
- Подконтрольный (о предприятиях)
Accumulation, английский
- In the context of corporate finance, refers to profits that are added to the capital base of the company rather than paid out as dividends. see: accumulated profits tax. in the context of investments, refers to the purchase by an institutional broker of a
- With respect to radiation protection , accumulation describes the process and location where radioactive materials preferably accumulate in body organs. for example, when i-125 enters the body it will accumulate in the thyroid , where as ca-45 will accumu
- Накопление. рыночный процесс, при котором мелкие торговцы выступают в качестве продавцов, а крупные торговцы покупателями, “накапливая” ценные бумаги;
- Накопление (в снс и смп); сбережения, см. gross accumulation; net capital formation; savings
- Обогащение
- Накопление
- Накопление; суммирование
- Powder accumulation in or around the coating booth or on the workpiece
- Profits that are added to the capital of an organization instead of paid to investors as dividends.
- In the context of corporate finance, refers to profits that are added to the capital base of the company rather than paid out as dividends. see: accumulated profits tax. in the context of investments, refers to the purchase by an institutional broker of a large number of shares over a period of time in order to avoid pushing the price of that share up. in the context of mutual funds, refers to the regular investing of a fixed amount while reinvesting dividends and capital gains.
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Motive test, английский
Test often found in tax rules which are designed to prevent tax avoidance. for example, the rules may provide that certain consequences will follow if the sole, main or principal purpose of certain transaction is the reduction of tax.
Inbound transaction, английский
Term which refers to the tax treatment of foreigners doing business and investment in other countries.
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