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safe harbor rule

См. также в других словарях:

  • Safe Harbor rule — A provision in the tax code which gives a taxpayer protection as long as efforts were made to comply with the law. An example would be with estimated taxes. If an individual pays 100% of their prior year tax liability in estimated installments,… …   Black's law dictionary

  • safe harbour — UK US UK (US safe harbor) noun [C] ► LAW a rule that protects a company from being legally responsible for the results of actions that it took or statements that it made believing them to be right: »Does the safe harbor apply to all small… …   Financial and business terms

  • Rule 144A — Rule 144A, adopted pursuant to the U.S. Securities Act of 1933, as amended (the Securities Act ) provides a safe harbor from the registration requirements of the Securities Act of 1933 for certain private resales of restricted securities to QIBs… …   Wikipedia

  • Rule 144A — of the US Securities Act of 1933. This rule provides an exemption from the Act s registration requirements for resales of certain securities in the US to any institution that the seller reasonably believes is a qualified institutional buyer. For… …   Law dictionary

  • Rule 10b-18 — An SEC rule that provides a safe harbor for companies and their affiliated purchasers when the company or affiliates repurchase the company s shares of common stock (i.e., they will not be deemed to have violated anti fraud provisions of the… …   Investment dictionary

  • SEC Rule 10b5-1 — is an administrative rule [http://www.sec.gov/rules/final/33 7881.htm enacted] by the United States Securities and Exchange Commission (SEC) in 2000. The SEC states that Rule 10b5 1 was enacted in order to resolve an… …   Wikipedia

  • SEC Rule 10b-5 — is one of the most important rules promulgated by the U.S. Securities and Exchange Commission, pursuant to its authority granted under the Securities Exchange Act of 1934. The rule prohibits any act or omission resulting in fraud or deceit in… …   Wikipedia

  • Regulation S — of the US Securities Act of 1933. It provides a safe harbour from the registration requirements of that Act for offers and sales of securities outside the US where certain conditions are fulfilled. It imposes different conditions depending on the …   Law dictionary

  • Nudity — A group of naturists on a nude beach Nude and Naked redirect here. For other uses, see Nude (disambiguation) …   Wikipedia

  • Правило безопасной гавани — в США обозначение положений Комиссии по ценным бумагам и биржам, защищающих эмитентов от возможных преследований, если они действовали честно, стремясь соблюсти некоторые конкретные требования. По английски: Safe harbor rule См. также: Комиссия… …   Финансовый словарь

  • ПРАВИЛО БЕЗОПАСНОЙ ГАВАНИ — НАДЕЖНОГО УБЕЖИЩА(SAFE HARBOR RULE). Правило Налогового ведомства (IRS), согласно к рому в случае выполнения определенных условий несоблюдение законов не приводит к санкциям со стороны налоговой службы. Т. о. предусматривается возможность защиты …   Энциклопедия банковского дела и финансов

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