-
1 inflationary environment
Экономика: инфляционная обстановкаУниверсальный англо-русский словарь > inflationary environment
-
2 inflationary environment
Англо-русский экономический словарь > inflationary environment
-
3 inflationary environment
Англо-русский словарь по экономике и финансам > inflationary environment
-
4 inflationary environment
English-russian dctionary of contemporary Economics > inflationary environment
-
5 inflationary
-
6 inflationary
The new English-Russian dictionary of financial markets > inflationary
-
7 environment
окружение; окружающая среда; условия; обстановка -
8 environment
nокружающая среда; окружающая обстановка
- business environment
- competitive environment
- controlled environment
- economic environment
- industrial environment
- inflationary environment
- healthy environment
- manufacturing environment
- marketing environment
- natural environment
- polluted environment
- social environment
- urban environment
- working environment
- protect the environmentEnglish-russian dctionary of contemporary Economics > environment
-
9 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining.
См. также в других словарях:
ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… … Encyclopedia of Judaism
Job guarantee — The Job Guarantee (JG) is an economic policy proposal aimed at providing a sustainable solution to the dual problems of inflation and unemployment. Its aim is to create full employment and price stability. The economic policy stance currently… … Wikipedia
Somalia — Somali Republic Jamhuuriyadda Soomaaliya جمهورية الصومال Jumhūriyyat as Sūmāl … Wikipedia
Central Bank of Somalia — Bankiga ee Dhexe ee Soomaaliya البنك المركزي في الصومال Headquarters … Wikipedia
Income tax — Public financeAn income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or… … Wikipedia
Shilling — This article is about coinage. For other uses, see shilling (disambiguation). A 1933 UK shilling The shilling is a unit of currency used in some current and former British Commonwealth countries. The word shilling comes from scilling, an… … Wikipedia
Virtuous circle and vicious circle — A virtuous circle or a vicious circle is a complex of events that reinforces itself through a feedback loop toward greater instability. A virtuous circle (or virtuous cycle) has favorable results, and a vicious circle (or vicious cycle) has… … Wikipedia
Somali shilling — shilin soomaali (Somali) … Wikipedia
Budapest Stock Exchange — Infobox Exchange name = Budapest Stock Exchange (BSE) nativename = Budapesti Értéktőzsde type = Stock Exchange city = Budapest country = Hungary flagicon|Hungary coor = founded = 18 January, 1864 owner = Budapesti Értéktőzsde Zrt. key people =… … Wikipedia
Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Adaptive Expectations Hypothesis — A hypothesis stating that individuals make investment decisions based on the direction of recent historical data, such as past inflation rates, and adjust the data (based on their expectations) to predict future rates. For example, if inflation… … Investment dictionary
