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1 deferral of taxes
гос. фин. = tax deferral
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отсрочка налоговых платежей: отсрочка с одного года на другой или до определенного момента (напр., до факта изъятия денег с пенсионного счета).* * * -
2 deferral of taxes
Большой англо-русский и русско-английский словарь > deferral of taxes
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3 deferral of taxes
Экономика: отсрочка налоговых платежей -
4 deferral of taxes
English-russian dctionary of contemporary Economics > deferral of taxes
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5 deferral of taxes
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6 deferral
English-russian dctionary of contemporary Economics > deferral
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7 deferral
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8 tax deferral
гос. фин. отсрочка налогообложения (перенесение уплаты налога на последующие отчетные периоды в результате отсрочки признания определенных доходов или расходов для целей налогообложения; напр., отсрочка уплаты подоходного налога по части заработной платы, направляемой в пенсионный фонд, до момента изъятия средств из пенсионного фонда)Syn:See: -
9 отсрочка налогообложения
Большой англо-русский и русско-английский словарь > отсрочка налогообложения
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10 ADR
See:
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1) = asset depreciation range system 2) = American depositary receipt* * ** * *. Average deferral ratio . Small Business Taxes & Management . -
11 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining.
См. также в других словарях:
deferral of taxes — n. Postponing the payment of taxes to a later year. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
deferral — Act of delaying, postponing or putting off @ deferral of taxes Postponement of taxes from one year to a later year. For example, individuals can defer taxes by contributing money to an individual retirement account (where contributions, as well… … Black's law dictionary
deferral — Act of delaying, postponing or putting off @ deferral of taxes Postponement of taxes from one year to a later year. For example, individuals can defer taxes by contributing money to an individual retirement account (where contributions, as well… … Black's law dictionary
Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
Tax deferral — refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. In practice, due to the time value of money, paying taxes in future is usually preferable to paying them now.… … Wikipedia
Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… … Wikipedia
Deferred-annuities — Tax advantaged life insurance product. Deferred annuities offer deferral of taxes with the option of withdrawing one s funds in the form of life annuity. The New York Times Financial Glossary … Financial and business terms
deferred annuities — Tax advantaged life insurance products. deferred annuities offer deferral of taxes with the option of withdrawing one s funds in the form of a life annuity. Bloomberg Financial Dictionary … Financial and business terms
Private annuity trust — A private annuity trust (PAT) enables the value of highly appreciated assets, such as real estate, collectables or an investment portfolio, to be realized without directly selling them and incurring substantial taxes from their sale. A PAT can… … Wikipedia
401(k) — In the United States of America, a 401(k) plan allows a worker to save for retirement while deferring income taxes on the saved money and earnings until withdrawal. The employee elects to have a portion of his or her wage paid directly, or… … Wikipedia
Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… … Wikipedia