franked payment

См. также в других словарях:

• franked payment — Before 1 April 1999, a dividend or other distribution from a UK company together with the advance corporation tax (ACT) attributable to that dividend. The shareholder received the dividend with the associated tax credit. ACT was abolished from… …   Accounting dictionary

• franked investment income — When a company receives a dividend from another company it will also receive the appropriate tax credit which can then be offset against ACT on its own distributions in the same period or carried forward to the next accounting period. Tax losses… …   Law dictionary

• Franked Income — After tax investment income that is distributed by one U.K. company to another. This income is often distributed in the form of dividends. The idea behind franked income is to prevent double taxation. If Company A receives a franked dividend from …   Investment dictionary

• МАРКИРОВАННАЯ/ПОЛНАЯ ВЫПЛАТА — (franked payment) Дивиденд или другой распределяемый доход, получаемый от британской компании вместе с объемом выплат авансового налога на корпорации (advance corporation tax (ACT). Таким образом, при базовой ставке подоходного налога в 30%… …   Словарь бизнес-терминов

• МАРКИРОВАННАЯ/ПОЛНАЯ ВЫПЛАТА — (franked payment) Дивиденд или другой распределяемый доход британской компании вместе с объемом выплат авансового налога на корпорации (advance corporation tax (ACT). Таким образом, при базовой ставке подоходного налога в 25% маркированная/полная …   Финансовый словарь

• маркированная выплата — полная выплата Дивиденд или другой распределяемый доход британской компании вместе с объемом выплат авансового налога на корпорации (advance corporation tax (ACT)). Таким образом, при базовой ставке подоходного налога в 25 % маркированная/полная… …   Справочник технического переводчика

• Franking — (or Franks ) are any and all devices or markings such as postage stamps (including printed and/or embossed on postal stationery), printed or stamped impressions, codings, labels, manuscript writings (including privilege signatures), and/or any… …   Wikipedia

• Division 7A dividend — A Division 7A[1] dividend in the Australian tax system is an amount treated by the Australian Tax Office (ATO) as an assessable dividend of a shareholder of a private company that attempts to make a tax free distributions of profits to the… …   Wikipedia

• Title 2 of the United States Code — outlines the role of Congress in the United States Code.Chapter 1usctc|2|1|pipe=Chapter 1 mdash; Election of Senators and Representatives * mdash; Time for election of Senators * mdash; Election to be certified by governor * mdash;… …   Wikipedia

• П — Пааше индекс [Paasche price index] Пагамент (Payment in cash) Пай (share, stock, stake) Пакет акций (interest, stock ) Пакетный множитель (blockage factor) …   Экономико-математический словарь

• United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …   Wikipedia