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tax loophole rule

См. также в других словарях:

  • loophole — A technicality in some legislation or regulation that makes it possible to avoid certain consequences or circumvent a rule without breaking the law, such as in the use of a tax shelter. Bloomberg Financial Dictionary * * * loophole loop‧hole… …   Financial and business terms

  • 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

  • Rule against perpetuities — The rule against perpetuities is a rule of law in effect under the property, trusts, estate, and contract law of many common law jurisdictions. The rule invalidates certain future interests (traditionally contingent remainders and executory… …   Wikipedia

  • Tax noncompliance — Taxation An aspect of fiscal policy …   Wikipedia

  • loophole — /loohp hohl /, n., v., loopholed, loopholing. n. 1. a small or narrow opening, as in a wall, for looking through, for admitting light and air, or, particularly in a fortification, for the discharge of missiles against an enemy outside. See illus …   Universalium

  • Throwback Rule — A measure states can adopt to ensure corporations pay state taxes on 100% of their profits. Traditional state apportionment formulas base state corporate taxes on a formula that considers where a corporation s property, payroll and sales are… …   Investment dictionary

  • Kiddie Tax — The kiddie tax rule exists in the United States of America and can be found in [http://www.law.cornell.edu/uscode/html/uscode26/usc sec 26 00000001 000 .html Internal Revenue Code § 1(g)] , which “taxes certain unearned income of a child at the… …   Wikipedia

  • 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

  • Gift tax in the United States — A gift tax is a tax imposed on the gratuitous transfer of ownership of property.The tax is generally imposed on the donor (the giver) rather than on the recipient. A transfer is completely gratuitous where the donor receives nothing of value in… …   Wikipedia

  • Russian Tax Code — The Russian Tax Code is the primary tax law for the Russian Federation. The Code was created, adopted and implemented in three stages. Part One, enacted July 31, 1998, also referred to as General Part , regulates relationships between taxpayers,… …   Wikipedia

  • Claire Levy — Member of the Colorado House of Representatives from the 13th district Incumbent Assumed office January 10, 2007 …   Wikipedia

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