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anti-avoidance measures

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  • 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

  • Dividend stripping — is the purchase of shares just before a dividend is paid, and the sale of those shares after that payment, i.e. when they go ex dividend. This may be done either by an ordinary investor as an investment strategy, or by a company s owners or… …   Wikipedia

  • European Union withholding tax — The so called European Union withholding tax is a withholding tax which is deducted from interest earned by European Union residents on their investments made in another member state, by the state in which the investment is held. (The European… …   Wikipedia

  • race discrimination — adverse treatment on grounds of race. The employment law of the UK provides protection against racial discrimination in addition to the rights of employers under the law on unfair dismissal provided by the Race Relations Act 1976. Racial… …   Law dictionary

  • МЕРЫ ПРОТИВ ИЗБЕЖАНИЯ НАЛОГОВ — (англ. Anti Avoidance Measures) термин налогового планирования, означающий нормы и правила налогового законодательства, устанавливаемые с целью ограничения (предотвращения) возможностей по применению законных методов уменьшения налоговых… …   Энциклопедия российского и международного налогообложения

  • 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

  • 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

  • NETHERLANDS, THE (Holland) — NETHERLANDS, THE (Holland), kingdom in N.W. Europe. The Middle Ages It is not known when exactly the Jews settled in the area which is now called The Netherlands. As early as the 11th century one can find some indications of Jewish settlers in… …   Encyclopedia of Judaism

  • Dumping (pricing policy) — This article is about the economics term. For industrial relations and social justice issue, see Social dumping. For the tax avoidance term, see SUTA dumping. In economics, dumping is any kind of predatory pricing, especially in the context of… …   Wikipedia

  • Controlled Foreign Corporation — Taxation An aspect of fiscal policy …   Wikipedia

  • 1978 Georgian demonstrations — April 14, 1978, demonstrations in Tbilisi, capital of the Georgian SSR (Georgia), took place in response to an attempt by Communist party officials to change the constitutional status of the indigenous Georgian language. After a new Soviet… …   Wikipedia

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