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1 tax regulations
Большой англо-русский и русско-английский словарь > tax regulations
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2 tax regulations
1) Юридический термин: налоговые правила2) Экономика: налоговое законодательство, налоговый режим -
3 tax regulations
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4 tax regulations
налоговые правилаEnglish-Russian dictionary of technical terms > tax regulations
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5 tax regulations
налоговое законодательство, налоговый режимEnglish-russian dctionary of contemporary Economics > tax regulations
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6 tax regulations
налоговое законодательство; налоговый режим, налоговое регулирование -
7 tightening of tax regulations
English-russian dctionary of diplomacy > tightening of tax regulations
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8 regulations
правила; нормативы -
9 tax pressure
гос. фин. налоговый пресс, налоговое давление (общая характеристика неблагоприятного влияния чрезмерного уровня налогообложения на хозяйственную деятельность)Low demand, tax pressure, and regulations remain the main impediments to production growth. — Низкий спрос, налоговое давление и регулирующие меры остаются основными помехами для роста производства.
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10 accounting regulations
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11 safety regulations
English-Russian big polytechnic dictionary > safety regulations
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12 service regulations
правила по уходу,обслуживанию и эксплуатацииEnglish-Russian big polytechnic dictionary > service regulations
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13 observe the relevant regulations
English-Russian big medical dictionary > observe the relevant regulations
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14 tonnage tax company
гос. фин., брит. судоходная компания, платящая налог с тоннажа* !возможно, нужно новое подзначение к tonnage tax! ссылок маловато, в основном в этом законодательном акте. не разобралась до конца!http:www.opsi.gov.uk/acts/acts2000/00017-cg.htm"1. - (1) This Schedule provides an alternative regime (""tonnage tax"") for calculating the profits of a shipping company for the purposes of corporation tax." "(2) The regime applies only if an election to that effect ( a ""tonnage tax election"") is made (see Part II of this Schedule)."Companies that are members of a group must join in a group election.(a) the company or group is a qualifying company or group (see Part III of this Schedule), and(b) certain requirements are met as to training (see Part IV of this Schedule) and other matters (see Part V of this Schedule)."2. - (1) In this Schedule a ""tonnage tax company"" or ""tonnage tax group"" means a company or group in relation to which a tonnage tax election has effect."(2) References in this Schedule to a company entering or leaving tonnage tax are to its becoming or ceasing to be a tonnage tax company.References to a company being subject to tonnage tax have a corresponding meaning.3. - (1) In the case of a tonnage tax company, its tonnage tax profits are brought into charge to corporation tax in place of its relevant shipping profits (see Part VI of this Schedule).(2) Where profits would be relevant shipping income, any loss accruing to the company is similarly left out of account for the purposes of corporation tax.Tonnage tax profits: method of calculation4. - (1) A company's tonnage tax profits for an accounting period are calculated in accordance with this paragraph by reference to the net tonnage of the qualifying ships operated by the company.For the purposes of the calculation the net tonnage of a ship is rounded down (if necessary) to the nearest multiple of 100 tons.(2) The calculation is as follows:Step One Determine the daily profit for each qualifying ship operated by the company by reference to the following table and the net tonnage of the ship:For each 100 tons up to 1,000 tons£0.60For each 100 tons between 1,000 and 10,000 tons£0.45For each 100 tons between 10,000 and 25,000 tons£0.30For each 100 tons above 25,000 tons£0.15Step Two Work out the ship's profit for the accounting period by multiplying the daily profit by-(a) the number of days in the accounting period, or(b) if the ship was operated by the company as a qualifying ship for only part of the period, by the number of days in that part.Step Three Follow Steps One and Two for each of the qualifying ships operated by the company in the accounting period.Step Four Add together the resulting amounts and the total is the amount of the company's tonnage tax profits for that accounting period.Tonnage tax profits: calculation in case of joint operation etc.5. - (1) If two or more companies fall to be regarded as operators of a ship by virtue of a joint interest in the ship, or in an agreement for the use of the ship, the tonnage tax profits of each are calculated as if each were entitled to a share of the profits proportionate to its share of that interest.(2) If two or more companies fall to be treated as the operator of a ship otherwise than as mentioned in sub-paragraph (1), the tonnage tax profits of each are computed as if each were the only operator.6. - (1) References in this Schedule to the gross or net tonnage of a ship are to that tonnage as determined-"(a) in the case of a vessel of 24 metres in length or over, in accordance with the IMO International Convention on Tonnage Measurement of Ships (ITC69);"(b) in the case of a vessel under 24 metres in length, in accordance with tonnage regulations.(2) A ship shall not be treated as a qualifying ship for the purposes of this Schedule unless there is in force-(b) a valid certificate recording its tonnage as measured in accordance with tonnage regulations."(3) In this paragraph ""tonnage regulations"" means regulations under section 19 of the Merchant Shipping Act 1995 or provisions of the law of a country or territory outside the United Kingdom corresponding to those regulations."+ мультитран:6.05.2006 11:56Тема сообщения: tonnage tax companyПожалуйста, помогите перевести.tonnage tax, если верить Мультитрану - корабельный сбор, а как это к company применить не представляю. компания, подлежащая обложению корабельным сбором?? - чушь какая-то...Помогите, плиз!Заранее спасибо Mt | Google6.05.2006 12:07"Tonnage Tax - это такой вид налогообложения судоходных компаний (пароходств), при котором размер налога рассчитывается в зависимости от чистой регистровой вместимости судов, составляющих флот компании (т.н. ""налог на тоннаж""). Tonnage tax company - компания подлежащая такому виду налогообложения."Некоторые налоговые изменения коснутся мореходных компаний, для которых !подоходный налог! будет заменен на !налог с тоннажа! судна. -
15 disregard of tax laws and regulations
English-russian dctionary of contemporary Economics > disregard of tax laws and regulations
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16 disregard of tax laws and regulations
English-russian dctionary of diplomacy > disregard of tax laws and regulations
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17 налоговое регулирование
Большой англо-русский и русско-английский словарь > налоговое регулирование
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18 regulation
n2) pl правила, инструкции; предписания; директивы; регламент3) постановление, распоряжение
- administrative regulations
- allocation regulations
- budget regulation
- cartel regulations
- compulsory regulation
- control regulations
- currency regulations
- currency exchange regulations
- customs regulations
- departmental regulations
- dispatch regulations
- duty regulations
- economic regulation
- environmental regulations
- exchange regulations
- exchange control regulations
- export regulations
- export control regulations
- factory regulations
- financial regulations
- fire safety regulations
- fiscal regulation
- food products regulations
- foreign exchange regulations
- foreign exchange control regulations
- foreign ownership regulation
- government regulation
- harbour regulations
- immigration regulations
- import regulations
- ineffectual regulation
- insurance regulations
- internal regulations
- lax regulation
- legal regulation
- licence regulations
- maintenance regulations
- market regulations
- marking regulations
- permit regulations
- plant regulation
- pollution control regulations
- port regulations
- port authority regulations
- price regulation
- price regulations
- prudential regulation
- public regulation
- quantitative regulation of imports
- quantitative regulation of trade turnover
- rate regulation
- safety regulations
- sanitary regulations
- securities regulations
- service regulations
- servicing regulations
- state regulation
- statutory regulations
- stock exchange regulations
- storage regulations
- stringent regulations
- tariff regulations
- taring regulations
- tax regulations
- technical regulations
- trade regulations
- traffic regulations
- wage regulation
- working regulations
- regulation of export
- regulation of import
- regulations of participation
- regulation of payments
- regulation of prices
- regulation of production
- regulations on the use
- according to regulations
- contrary to regulations
- develop regulations
- increase regulation
- infringe regulations
- observe regulations
- tighten regulations
- violate regulations
- work out regulationsEnglish-russian dctionary of contemporary Economics > regulation
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19 regulation
2) pl правила, инструкции, директивы4) госконтроль (в сфере банковской и биржевой деятельности)5) постановление, распоряжение•The European Commission does not have any plans to impose more regulation on hedge funds. — В Европейской комиссии нет планов усилить регулирование фондов хеджирования.
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20 regulation
1) регулирование; регламентирование2) норма; правило; постановление; устав; инструкция•- administrative regulationregulation enforceable in a court of law — норма, применимая в судебном порядке
- business regulation
- federal regulation
- forest regulation
- governmental regulation
- government regulation
- highway regulations
- implementing regulations
- implementing regulation
- industrial regulation
- internal regulation
- legal regulation
- legislative regulation
- legislatively mandated regulation
- local regulation
- non-governmental regulation
- parking regulations
- police regulations
- police regulation
- quarantine regulations
- safety regulations
- sanitary custom house regulations
- service regulations
- state regulation
- tax regulations
- working regulation
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