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Piercing the corporate veil
| Глоссарий по налогам |
The process of imposing liability for corporate activity, in disregard of the corporate entity, on a person or entity other than the offending corporation itself; a us legal doctrine.
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Corporation, английский
- A group of persons who get a charter granting them as a body certain legal powers, rights, privileges, and liabilities as an individual
- A business owned by investors who buy part of the company through shares of stock.
- См. corporate body
- Корпорация; общество, см. corporate enterprises; corporate institution
- A legal entity that is separate and distinct from its owners. a corporation is allowed to own assets, incur liabilities, and sell securities, among other things.
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Winding up, английский
The process of liquidating a corporation.
Deferment of tax, английский
The postponement of tax payments from the current year to a later year. a number of countries have introduced legislation to counter the kind of tax avoidance whereby a taxpayer obtains a deferment of tax which is not intended by law. ex) cfc legislation
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