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1 tax advantages
учет налоговые преимущества (преимущества данного актива, сберегательной схемы и т. п. над другими аналогичными активами с точки зрения возможности получения отсрочки уплаты налогов, налоговых вычетов и освобождений, налогового кредита и т. п.)See: -
2 tax advantages
Экономика: налоговые льготы -
3 tax advantages
English-russian dctionary of contemporary Economics > tax advantages
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4 tax advantages
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5 tax advantages concessions
Юридический термин: налоговые льготыУниверсальный англо-русский словарь > tax advantages concessions
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6 tax advantages directed toward small businesses
налоговые льготы, предоставляемые малому бизнесуEnglish-russian dctionary of diplomacy > tax advantages directed toward small businesses
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7 to offset tax advantages
English-russian dctionary of contemporary Economics > to offset tax advantages
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8 advantage
n1) преимущество2) выгода; польза; льгота
- added advantage
- additional advantage
- basic advantage
- common advantage
- comparative advantages
- decided advantage
- distinct advantage
- economic advantage
- equal advantage
- financial advantage
- incidental advantage
- main advantage
- major advantage
- manifold advantages
- marketing advantages
- maximum advantage
- mutual advantage
- natural advantages
- net advantages
- obvious advantage
- numerous advantages
- preferential advantages
- price advantages
- prime advantage
- singular advantage
- tax advantages
- for mutual advantage
- assess advantage
- carry a tax advantage over smth
- derive advantage
- evaluate advantage
- gain an advantage
- give advantages
- offset tax advantages
- provide advantages
- score an advantage
- turn to advantage
- use to advantageEnglish-russian dctionary of contemporary Economics > advantage
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9 advantage
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10 non-dom
Общая лексика: нерезидент (a person who lives in a country but is not legally domiciled in it, sometimes obtaining tax advantages in the country of residence) -
11 rocket scientist
фин., разг. космический специалист*, астроном* (сотрудник инвестиционной компании или банка, выполняющий анализ финансовых рынков и проектов на основе сложных математических моделей и компьютерных программ)See:Jensen's (1986) key point-that debt can add signiftcanl value in diet deals-is nevertheless proved by many examples. It doesn't take a rocket scientist to appreciate why the managers of established companies do not voluntarily move to dangerous debt ratios. This point may assist tbe tradeoff theory in explaining why managers do not fully exploit the tax advantages of borrowing.The new English-Russian dictionary of financial markets > rocket scientist
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12 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. -
13 advantage
1) преимущество; превосходство || получать преимущество2) выгода; польза3) способствовать; благоприятствовать -
14 льгота
жен. privilege, advantage;
мн. facility дополнительные льготы ≈ fringe benefitsльгот|а - ж. privilege, advantage;
налоговые ~ы мн. эк. tax privileges;
~ы по новизне grace for novelty;
преференциальные ~ы preferential advantages;
таможенные ~ы customs privileges;
тарифные ~ы tariff preferences;
фрахтовые ~ы freight reduction;
финансовые ~ы cost benefit;
~ный special;
favourable;
~ный срок special time-limit;
~ные дни days of grace;
~ный тариф reduced tariff;
~ные условия favourable conditions;
на ~ных условиях on favourable terms, at reduced rates. -
15 balance
1. сущ.1) остаток, сальдо, балансATTRIBUTES: opening, closing, brought down, carried down, brought forward, carried forward, average, negative, positive, previous, running, current, net, gross, reserved, daily, monthly
COMBS:
balance of $10 — остаток в размере 10 долл.
A company had an opening inventory balance of $375,000 at the beginning of the fiscal year and a closing inventory balance at year-end of $125,000. — Остаток (товарно-материальных) запасов компании на начало отчетного периода составил 375 тыс. долл., а на конец периода — 125 тыс. долл.
balance on deposit — остаток на вкладе [на депозите\]
to draw up [make up\] balance — подводить итог, сводить баланс, выводить сальдо
to carry balance forward [down\], to carry forward [down\] balance, to carry over balance, to bring down balance — переносить остаток
to show balance — показывать баланс [остаток\]
See:average balance, negative balance, positive balance, deficit, surplus, account balance 1), balance brought down, balance brought forward, balance carried down, balance due, balance of profit, balance of retained earnings, balance on hand, balance on order, book balance 1) а), cash balance, closing balance, credit balance 1) а), debit balance 1) а), intercompany balance, opening balance, balance column, direct test of financial balance, on balanceб) фин., банк. (сумма, оставшаяся на расчетном, кредитном или ином счете, напр., непогашенная часть займа, невыплаченная задолженность покупателя по поставленным товарам и т. п.; во мн. числе — остатки на счетах, активы, авуары)ATTRIBUTES: low, high, due 2., unpaid, outstanding, adjusted, compensatory, compensation, available balance, usable, collected, uncollected, vested, clearing, unexpended, unclaimed, precautionary
dollar balance — долларовый баланс; остаток на счете в долларах
dollar balances — долларовые активы; остатки на счетах в долларах, долларовые счета, долларовые авуары
sterling balance — стерлинговый баланс, остаток на счете в фунтах-стерлингах
sterling balances — стерлинговые активы, остатки на счетах в фунтах-стерлингах, стерлинговые счета, стерлинговые авуары
to update balance — вывести новый остаток на счете, обновить остаток [баланс\]
He accumulated a healthy balance with the savings bank. — Он накопил значительные средства в сберегательном банке.
See:account balance 2), available balance, balance due, balance of debt, book balance 2) б), cash balance, cleared balance, collected balance, compensating balance, credit balance 2) б), deficit balance 2), loan balance, outstanding balance, past due balance, previous balance, remaining balance, 1) б), unclaimed balances, uncollected balance, unexpended balances, unpaid balance, vested balance, zero balance, minimum balance requirement, no-minimum balance account, adjusted balance method, daily balance method, low balance method, zero-balance account COMBS: adjusted balance method, average daily balance method, past due balance method, previous balance methodв) межд. эк., фин. ( разность между стоимостью экспорта и импорта)ATTRIBUTES: active, favourable, passive, adverse, unfavourable, negative, positive
balance of current transactions — баланс текущих операций, сальдо по текущим сделкам
See:adverse balance, balance of merchandise trade, balance of payments, balance of services, balance of trade, balance on capital account, balance on current account, balance on goods and services, capital account balance, current account balance, deficit balance 1), favourable balance, foreign trade balance, goods and services balance, invisible balance, official reserves balance 2)г) эк. (разница между любыми др. противоположно направленными потоками; напр., разница между денежными поступлениями и выплатами за определенный промежуток времени, разница между миграционными потоками, остаток товаров на складе и т. д.)ATTRIBUTES: unencumbered, unobligated, on hand, on order, marginal
See:balance of migration, budget balance, in-stock balance, investment income balance, inventory balance, migration balance, unencumbered balance, unobligated balances2) учет, редк. баланс (документ, содержащий данные о разнонаправленных потоках, а также их сальдо; в данном значении термин употребляется в основном в устойчивых словосочетаниях)See:balance of payments 1), balance of services 1), balance of trade 1), balance sheet, commodity balance, external balance 1) б), foreign balance, official reserves balance 1), trial balance3)а) общ. баланс, равновесие (в прямом и переносном смысле: соответствие, равенство, пропорциональность, гармоническое сочетание)to distort [to disturb, to upset\] balance — нарушать равновесие
to upset balance of smth. — выводить что-л. из состояния равновесия
to hold balance — поддерживать равновесие (также: осуществлять власть, контроль)
to bring in balance with smth. — привести в соответствие с чем-л.
to observe balance — поддерживать баланс, соблюдать баланс
to be out of balance — выйти из равновесия, находиться в неравновесном состоянии
See:balance of power, balance of terror, stock balance 1), batch balance, advertising balance, cost-effectiveness, work-life balance, informal balance, formal balance, symmetrical balance, asymmetrical balance, social balance, colour balance, external balance 1) а), internal balance, balance of births and deaths, materials balance approach, general balance law, on balanceб) учет баланс, равенство (напр., численное совпадение общих остатков (оборотов) по дебету с общими остатками (оборотами) по кредиту по всем счетам бухгалтерского учета)See:4) торг. весы (инструмент для взвешивания чего-л.)torsion balance — крутильные весы, электрические весы Кулон
See:5) общ. баланс, уравновешивающая силаSee:COMBS: checks and balances2. гл.1) общ. балансировать, сбалансировать, уравновешивать, приводить в равновесиеto balance the budget — балансировать бюджет, составлять сбалансированный бюджет
to balance foreign trade — балансировать внешнюю торговлю; приводить в соответствие экспорт и импорт
If America wants to balance trade, it must export more, or use less oil. — Если Америка хочет сбалансировать торговлю, она должна больше экспортировать или потреблять меньше нефти.
See:2) учет выводить сальдо, подводить итог, подытоживать, сводить, закрыватьto balance the books — закрыть счета, вывести сальдо, подвести итог (по балансу)
At the end of your accounting year, you will have to balance the books for tax purposes and to check on the financial health of the company. — В конце отчетного периода вы должны будете подвести итоги по балансу для целей налогообложения и проверить финансовое состояние компании.
to balance (one's) gain and loss — подводить итог (чьим-л.) приходу и расходу [прибылям и убыткам\]
Accounts do not balance (total debits don’t equal total credits). — Счета не сходятся (сумма дебетовых сальдо не равна сумме кредитовых сальдо).
Syn:See:3) банк. выверять, согласовывать (выверять состояние банковского счета путем сравнения банковской выписки со счета с чековой книжкой или учетными записями клиента)Syn:See:4) эк. компенсировать(ся); нейтрализовать(ся), противопоставлять(ся), взаимопогашать(ся)Syn:5) общ. взвешивать, обдумывать; сопоставлятьSee:3. прил.1) учет балансовый ( относящийся к бухгалтерскому балансу)Syn:See:2) общ. балансовый (основанный на равенстве (равновесии, балансе) отдельных частей)See:3) учет, бирж. итоговый, сальдовый, остаточный, балансовыйSee:
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Bal balance баланс: 1) баланс, сальдо, остаток; 2) разница между дебетом и кредитом счета; остаток денег на счете; см. credit balance; 3) to balance - рассчитывать разницу между дебетом и кредитом; выравнивать дебет и кредит счета; 4) балансовая стоимость актива или пассива; 5) = balance sheet; 6) = balance due.* * *статок; сальдо. . Словарь экономических терминов . -
16 defeasance
сущ.1) юр. аннулирование, отмена, уничтожениеа) эк., юр. (оговорка в документе, аннулирующая его при определенных условиях)б) фин. (условие о ликвидации долгового соглашения при определенных обстоятельствах)в) фин. (система рефинансирования, при которой эмитент облигаций передает какие-л. активы в доверительный фонд и за счет доходов от переданных активов продолжает выплачивать проценты по облигациям до первоначально объявленной даты погашения вместо того, чтобы погасить облигации в дату досрочного отзыва)See:3) фин. аннулирование без погашения* (обмен старого займа на новый заем, если старый котируется ниже номинала или приносит низкий доход (напр., создание специального фонда для расчетов по займу вне баланса данной компании); расчистка баланса компании)4) учет, фин. безрисковое погашение* (бухгалтерская техника для досрочного погашения долгов, при которой фирма приобретает дисконтные безрисковые ценные бумаги, помещает их в безотзывный траст и использует доходы от этих ценных бумаг для погашения процентных платежей и основной суммы долга, а разницу между основной суммой долга и стоимостью ценных бумаг признает доходом и направляет на частичное погашение первоначальной суммы долга)See:
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1) аннулирование, отмена, уничтожение; 2) аннулирование старого займа, который котируется ниже номинала или приносит низкий доход, без его погашения (путем обмена на новый заем или, напр., создания специального фонда для расчетов по займу вне баланса данной компании); расчистка баланса компании; 3) условие отмены: оговорка в документе; условие долгового соглашения, по которому оно аннулируется при определенных условиях.* * *Отмена (списание; аннулирование долгового соглашения при определенных обстоятельствах). Практика, предполагающая, что заемщик откладывает наличные средства или облигации в объеме, необходимом для обслуживания долга. Как задолженность, так и наличность или облигации, необходимые для ее погашения, списываются с баланса . In corporate finance it is generally the discharge of old, low-rate debt without repayment prior to maturity. The corporation replaces it with newly issued securities with a lower face value buy paying higher interest or having a higher market value. The technique can result in tax and balance sheet advantages. Инвестиционная деятельность . -
17 system
n1) система2) способ; метод3) сеть4) строй•to deploy a system — размещать / разворачивать систему (напр. обороны)
to formulate a system — разрабатывать / вырабатывать систему
to overhaul / to reform a country's political system — перестраивать политическую систему страны
- abolition of the systemto set up a system — создавать / учреждать систему
- accounting system
- administrative system
- advanced system
- advantages of the system
- air-based system
- aircraft telecommunications system
- antagonistic systems
- anti-ballistic missile system
- anti-missile defense system
- anti-missile space defense system
- anti-satellite systems
- ASAT systems
- authoritative system
- automated management systems
- automated system
- automatic control system
- automatic data processing system
- banking system
- bipartisan system
- biparty system
- bonus system
- break-up of the system
- British entry into the European Monetary System
- bureaucrat system
- capitalist economic system
- capitalist system
- career development system
- centrally planned system
- clan system
- classified national defense system
- collapse of the system
- collective security system
- communal system
- communications system
- competitive price system
- complex system
- comprehensive system
- compulsory purchase system
- computer system
- constitutional system
- contract system
- control system
- conventional system
- country programming system
- credit and banking system
- credit system
- crisis of the system
- cultural system
- currently-operating system
- decentralized system
- defense system
- deficiency of the system
- delivery system
- democratic political systems
- deterrent system
- different social systems
- disintegration of the system
- distribution system
- dynamic international system
- early warning system
- ecological system
- economic system
- educational system
- effective system
- efficient system
- election system
- electoral system
- electronic system
- EMS
- European Monetary System
- exploitation system
- exploiting system
- fair system
- family-planning system
- federal grant system
- finance and credit system
- financial system
- first-past-the-post voting system
- forecasting system
- formation of the system
- free enterprise system
- free market system
- generalized system of preferences
- global system
- grid system
- ground-based system
- health care system
- health system
- historically established system
- home security system
- immunity system
- industrial system
- inequitable system
- information system
- INIS
- institutional system
- integrated system
- intelligence system
- International Nuclear Information System
- international system
- International Trusteeship System
- irrigation system
- job-by-job system of payment
- judicial system
- land tenure system
- land-based antiballistic missile system
- legal system
- liberalization of the political system
- life-support system
- majority system
- management system
- managerial system
- mandate system
- mandatory system
- market system
- mayor-council system
- merit system
- metric system
- missile and satellite detection system
- missile delivery system
- misuse of the judicial system for political purposes
- monarchical system
- monetary and credit system
- monetary system
- monitoring system
- monopolistic system
- motor-road and railway system
- multifaceted system
- multilateral payments system
- multiparty system
- mutually-acceptable system
- national accounting and control system
- national defense system
- new arms systems
- noncapitalist system
- obsolete social system
- old system
- one-man-one-vote system
- one-member-one-vote system
- one-party system
- opposing social systems
- optimum system
- outmoded system
- overhaul of the tax system
- parliamentary system
- party system
- payments system
- pension system
- people's democratic system
- philosophical system
- planning system
- political system
- post adjustment system
- power system
- preferential system
- premium system
- presidential system
- price system
- private enterprise system
- program budgeting system
- proportional representation system
- public pension system
- records system
- regimented political system
- remnants of the system
- reports system
- republican system
- ruling system
- safeguards system
- satellite-tracking system
- sea-based system
- security system
- social security system
- social system
- socio-economic system
- socio-political system
- space defense system
- space weapons systems
- space-based system
- spoils system
- stability system
- stable system
- state political system
- state system
- state-managed social security system
- strategic nuclear-weapon systems
- submarine-based system
- supply system
- system of collective security
- system of exploitation
- system of geographical distribution
- system of government and public organizations - taxation system
- technologically advanced weapons systems
- territorial system
- training system
- transition to a multiparty system
- tribal system
- trusteeship system
- two-party system
- united economic system
- visa system
- voting system
- wage system
- world system
- world trading system -
18 advantage
1) преимущество; превосходство2) польза, эффект, выгода•- advantage of the invention
- commercial advantage
- comparative advantages
- competitive advantage
- tax advantage
См. также в других словарях:
Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… … Wikipedia
tax exemption — tax exempt tax exempt 2 adjective TAX 1. tax exempt investments, savings, income etc are not taxed: • a tax exempt savings account • issuers of tax exempt bonds 2. an organization that is tax exempt does not have to pay ta … Financial and business terms
Tax Justice Network — The Tax Justice Network (TJN) is a coalition of researchers and activists with a shared concern about what they argue are the harmful impacts of tax avoidance, tax competition and tax havens, which corrupt national tax regimes and onshore… … Wikipedia
tax — {{Roman}}I.{{/Roman}} noun ADJECTIVE ▪ high, low ▪ direct, indirect ▪ flat ▪ basic rate, higher rate (both BrE) … Collocations dictionary
tax reserve certificate — noun A government receipt for money deposited that may later be used, with certain advantages, for payment of tax • • • Main Entry: ↑tax … Useful english dictionary
Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… … Wikipedia
tax law — Introduction body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… … Universalium
tax haven — A country or area that has a low rate of tax and therefore offers advantages to retired wealthy individuals or to companies that can arrange their affairs so that their tax liability falls at least partly in the low tax haven. In the case of… … Big dictionary of business and management
tax haven — A country or independent area that has a low rate of tax and therefore offers advantages to wealthy individuals or to companies that can arrange their affairs so that their tax liability falls at least partly in the low tax haven. In the case of… … Accounting dictionary
Specified Investment Flow-Through Tax - SIFT — A tax implemented by the Canadian government on the distributions of a special type of Canadian income trust. SIFT trusts was a common business structure in Canada that provided beneficial tax advantages prior to 2006. They are actively managed… … Investment dictionary
Labour and tax laws in Iran — govern the employment and fiscal contributions of people working and living in Iran. Roughly one fourth of Iran s labour forc is engaged in manufacturing and construction. Another one fifth is engaged in agriculture, and the remainder are divided … Wikipedia