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1 chattel exemption
гос. фин., брит. освобождение для движимого имущества* (освобождение от налога на прирост капитала при реализации движимого имущества, предоставляемое если полученный доход не превышает законодательно установленной суммы; ограничение не относится к реализации изнашиваемых активов)See: -
2 capital gains tax
сокр. CGT гос. фин. налог на (реализованный) прирост капитала (налог на доход от прироста капитала, который выплачивают после реализации активов, отдельно от налога на прибыль, как компании, так и физические лица; в налогооблагаемую базу не включаются дома, в которых проживает владелец, а также автомобили)Syn:See:capital gain 1), tax base, amount realized, budget day value, chargeable assets, chargeable event, non-chargeable assets, chargeable gain, chargeable person, chattel exemption, cost basis, indexation allowance, taper relief
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abbrev.: CGT capital gains tax налог на реализованный прирост капитала: налог на прибыль от продажи капитальных активов; в Великобритании введен в 1965 г. и взимается по ставке 30% по сделкам с акциями, недвижимостью, предметами искусства; не облагается налогом фиксированная минимальная сумма, продажа личных вещей и жилища, а также государственных облигаций, если они куплены более года назад; с марта 1982 г. учитывается рост капитала сверх роста инфляции; в США традиционно доходы от долгосрочного прироста капитала облагаются по более низкой ставке налога. -
3 contract of sale of goods
юр., торг. договор о продаже товаров, товарный договор (договор, по которому продавец передает или соглашается передать собственность, выраженную в товарах, покупателю за денежное возмещение, называемое ценой)See:Sale of Goods Act 1979, United Nations Convention on Contracts for the International Sale of Goods, Crowther Committee on Consumer Credit, contract for the transfer of a possessory interest in a chattel, contract of exchange 2), contract of hire-purchase, contract of loan on the security of goods, contract for the supply of service, agency agreement, exemption clause 2) б)Англо-русский экономический словарь > contract of sale of goods
См. также в других словарях:
chattel exemption — The exemption from capital gains tax that applies to gains from the disposal of chattels (i.e., items of moveable personal property) of less than £6000. It does not apply to wasting assets … Accounting dictionary
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