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1 tax minimization
гос. фин. минимизация налогов (принятие налогоплательщиком разрешенных законом мер с целью снижения налогового бремени; напр., выбор наиболее выгодного налогового статуса, использование возможных налоговых льгот, перераспределение расходов и доходов по срокам с целью уравнивания налоговой нагрузки между периодами, выбор места ведения бизнеса, выбор метода оценки стоимости налогооблагаемого имущества и т. п.)Syn:See: -
2 tax planning
фин. налоговое планирование (оптимизация налогового бремени через финансовое планирование, в том числе с помощью инвестиций с отсрочкой уплаты налогов, покупок не облагаемых налогами ценных бумаг, использования различных налоговых убежищ; выбор альтернативных методов налогового учета имущества, обязательств и операций организации, планирования сроков поступления и осуществления платежей с целью равномерного распределения налогового бремени между периодами и т. п.)See:estate planning, tax-deferred, tax umbrella, tax loss carryover, tax credit, tax election, tax haven, tax shelter, tax shield, tax minimization, interperiod tax allocation, intraperiod tax allocation, financial planning, asset freezing, asset conversion, asset reduction, income split
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налоговое планирование: минимизация налогового бремени через финансовое планирование, включая инвестиции с отсрочкой уплаты налогов, покупку необлагаемых налогами ценных бумаг и использование различных налоговых убежищ.* * * -
3 tax avoidance
гос. фин. избежание налогов, уход от налогообложения (снижение суммы выплачиваемых налогов законными средствами, в отличие от прямого уклонения от уплаты налогов)Syn:See:tax evasion, tax allocation, tax haven, tax election, tax shelter, tax incidence, tax loophole, anti-avoidance, Crown loan
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"избежание" налогов: снижение (минимизация) суммы выплачиваемых налогов законными средствами.* * *"избежание налогов"* * *минимизация налогов; минимизация суммы налогообложения; снижение суммы налогообложения (законным образом); уклонение от уплаты налогов. . Словарь экономических терминов .* * *1. «избежание» налоговминимизация налоговых обязательств законным путем и посредством полного раскрытия всей информации налоговым органами -
4 tax consulting
гос. фин. налоговое консультирование, налоговый консалтинг (консультирование по вопросам исчисления и уплаты налогов, оптимизации налогообложения)Syn:See: -
5 income tax management
гос. фин. управление налогом на прибыль* (осуществляется c целью минимизации выплачиваемых компанией налогов в течение длительного периода времени путем распределения возможных доходов или расходов между текущим и будующими переиодами)See:* * * -
6 scheme for the minimization of tax obligations
Общая лексика: схема минимизации налоговых обязательствУниверсальный англо-русский словарь > scheme for the minimization of tax obligations
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7 Crown loan
фин., амер. ссуда Крауна* (ссуда до востребования, предоставленная лицом с высоким доходом лицу с низким доходом (напр., родственнику, ребенку) для инвестирования и получения выигрыша на разнице в ставках налога; впервые использовалась промышленником из Чикаго Гарри Крауном)See:
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"ссуда Крауна": ссуда до востребования, предоставленная лицом с высоким доходом лицу с низким доходом (родственнику, ребенку) для инвестирования и получения прибыли на разнице в ставках налога (впервые использована промышленником из Чикаго г. Крауном); в США до 1984 г. такие ссуды могли быть беспроцентными (теперь - по рыночным ставкам с уплатой налогов на дарение).* * * -
8 Crown loan
фин., амер. ссуда Крауна* (ссуда до востребования, предоставленная лицом с высоким доходом лицу с низким доходом (напр., родственнику, ребенку) для инвестирования и получения выигрыша на разнице в ставках налога; впервые использовалась промышленником из Чикаго Гарри Крауном)See:tax avoidance, tax minimization, tax shelterThe new English-Russian dictionary of financial markets > Crown loan
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9 operation
n1) действие; работа2) торговая или финансовая операция; сделка3) разработка, эксплуатация4) технологическая операция; процесс; цикл обработки5) режим работы6) амер. управление
- administration operation
- agency operation
- air-express operation
- air-freight operations
- air-passenger operations
- assembly operations
- automated operation
- automatic operation
- auxiliary operations
- banking operation
- barter operation
- basic operation
- bear operation
- bearish operation
- black-market operation
- boiler-room operation
- bookkeeping operation
- bull operation
- bullish operation
- calculating operation
- capacity operations
- cargo operation
- cargo-handling operations
- cash operation
- census operation
- charter operations
- checking operation
- cheque operation
- clearing operation
- commercial operation
- commission banking operations
- computer operation
- computing operation
- concurrent operation
- congested operation
- consignment operation
- construction operations
- continuous operation
- contract operations
- conversion operation
- credit operation
- current operation
- current account operation
- customs operation
- day-to-day operations
- dependable operation
- deposit operation
- discharging operations
- dock operations
- documentary credit operations
- double-barelled loan operation
- double-shift operation
- efficient operation
- exchange operation
- exploration operation
- export operation
- express operations
- external operation
- fabrication operation
- fail-safe operation
- failure-free operation
- farm operations
- faultless operation
- fiduciary operations
- field operations
- financial operation
- financing operation
- fine-tuning operations
- finishing operation
- foreign operations
- foreign exchange operation
- foreign trade operations
- forward operation
- franchising operation
- full time operation
- full-capacity operation
- fund exchange operation
- funding operation
- future operation
- guaranteed operation
- handling operations
- harvesting operations
- hedging operation
- housekeeping operations
- incentive operation
- independent operation
- individual operation
- initial operation
- insurance operation
- integrated operation
- intermediate trade operation
- international operation
- inventory operations
- invisible operation
- job shop operation
- joint operation
- lending operations
- licensing operation
- loading operations
- loading and discharging operations
- loading and unloading operations
- loan operation
- loss operation
- machine operation
- machining operation
- main operation
- major operation
- maritime transport operations
- marketing operations
- mathematical operation
- maximization operation
- mechanized operation
- merchandising operations
- minimization operation
- mining operations
- monetary operations
- multitask operation
- multiple shift operation
- multishift operation
- no-failure operation
- nonproductive operations
- normal operation
- off-balance sheet operations
- off-line operation
- offshore operation
- one-shift operation
- on-line operation
- onward switching operations
- open-market operations
- open-pit operation
- panel operation
- part time operation
- plant operation
- processing operation
- production operation
- production-scale operation
- production-type operation
- productive operation
- progressive operation
- proper operation
- purchasing operation
- quay operations
- rational operation
- real-time operation
- reexport operation
- reimport operation
- reliable operation
- remittance operation
- resale operation
- rescue operation
- routine operations
- sales operations
- salvage operations
- seasonal operations
- second shift operation
- semi-automated operation
- serial operation
- service operation
- settlement operation
- short-term operation
- slack operation
- small-scale operations
- smooth operation
- smoothing operation
- speculative operation
- start-up operations
- steady operation
- stevedoring operations
- stock exchange operations
- swap operation
- trade operations
- trading operations
- tramp operations
- transfer operations
- trial operation
- trouble-free operation
- trouble-proof operation
- two-shift operation
- turn-key operation
- uninterrupted operation
- unloading operations
- warehousing operations
- operation in futures
- operation of a business
- operation of circumstances
- operation of collection
- operation of economy
- operation of equipment
- operation of an exhibition
- operation of a machine
- operation of multilateral tax treaties
- operation of a plant
- operation of premises
- operations on the stock exchange
- in operation
- under operation
- be in operation
- be out of operation
- begin operations
- bring into operation
- carry out operations
- cease operations
- close operations
- come into operation
- commence operations
- conduct operations
- execute financial operations
- go into operation
- handle operations
- hold up operations
- interfere with operations
- interrupt operations
- monitor operations
- perform operations
- place into operation
- provide normal operation
- put into operation
- put out of operation
- suspend operations
- wind down operationsEnglish-russian dctionary of contemporary Economics > operation
См. также в других словарях:
Tax Shelter — A legal method of minimizing or decreasing an investor s taxable income and, therefore, his or her tax liability. Tax shelters can range from investments or investment accounts that provide favorable tax treatment, to activities or transactions… … Investment dictionary
Tax Evasion — An illegal practice where a person, organization or corporation intentionally avoids paying his/her/its true tax liability. Those caught evading taxes are generally subject to criminal charges and substantial penalties. There is a difference… … Investment dictionary
tax evasion — n: a willful and esp. criminal attempt to evade the imposition or payment of a tax convicted of tax evasion Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. tax evasion … Law dictionary
tax avoidance — noun the minimization of tax liability by lawful methods • Hypernyms: ↑minimization, ↑minimisation * * * ˈtax avoidance [tax avoidance] noun uncountable … Useful english dictionary
tax avoidance — The minimization of one s tax liability by taking advantage of legally available tax planning opportunities. Tax avoidance may be contrasted with tax evasion which entails the reduction of tax liability by using illegal means Compare tax evasion … Black's law dictionary
minimization — noun the act of reducing something to the least possible amount or degree or position • Syn: ↑minimisation • Ant: ↑maximization • Derivationally related forms: ↑minimise (for: ↑minimisation), ↑ … Useful english dictionary
Income Tax Assessment Act 1936 — is an act of the Parliament of Australia. It s one of the main statutes under which income tax is calculated. The act is gradually being rewritten into the Income Tax Assessment Act 1997, and new matters are generally now added to the 1997… … Wikipedia
Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States … Wikipedia
Cridland v Federal Commissioner of Taxation — Court High Court of Australia Full case name Cridland v Federal Commissioner of Taxation … Wikipedia
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Bart Cummings — James Bartholomew Bart Cummings AM (born 14 November 1927) is one of the most successful Australian racehorse trainers, and is known as the Melbourne Cup King, having won the race that stops a nation a record eleven times.Early lifeCummings was… … Wikipedia
