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121 merchant shipping
межд. эк. торговое судоходство (плавание торговых судов отдельных стран в водах мирового океана, международных рек и озер; регулируется рядом норм международного права и национальным законодательством, определяющими как правовое положение судов, так и условия предоставления судов государством, порядок осуществления государством своей юрисдикции и контроля над судами и т. д.)See:* * * -
122 recognized investment exchange
сокр. RIE бирж., брит. признанная инвестиционная биржа* (официальный статус финансовых рынков и бирж, введенный в 1986 г. законом "О финансовых услугах"; напр., Лондонская фондовая биржа, Лондонская международная биржа финансовых фьючерсов и опционов)See:designated investment exchange, Financial Services Act 1986, London Stock Exchange, London International Financial Futures and Options Exchange, London Commodity Exchange, London Metal Exchange, London Securities and Derivatives Exchange, International Petroleum Exchange, Tradepoint Investment Exchange
* * *
abbrev.: RIE recognized investment exchange признанная инвестиционная биржа: официальный статус лондонских финансовых рынков и бирж после реформы в октябре 1986 г.* * *Англо-русский экономический словарь > recognized investment exchange
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123 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. -
124 AIM
1) Компьютерная техника: Addictive Instant Messenger, Arh Integrated Media2) Авиация: Aircraft Integrated Maintenance3) Военный термин: ADCOM Intelligence Memorandum, ASAS( All- Source Analysis System) Interface Module, Abrams Integrated Management, Armor, Infantry, and Mechanized Infantry, Army installation management, accuracy in measurement, active inert missile, advanced information memorandum, aerial intercept missile, aid to improved marksmanship, airborne infrared mapper, airman's information manual, alarm indicating monitor, area interdiction mine, armored, infantry and mechanized, automated information management, autonomous infantry mortar4) Техника: Australian Institute of Metals, access isolation mechanism, advanced interface module, air-isolated monolithic circuit, air-isolated monolithic structure, air-isolation monolithic structure, airborne intercept missile, analog input module, application interface module, associative indexed access method, asymmetric inverted mesa, auroral ionospheric mapper5) Сельское хозяйство: Agricultural Input Management6) Религия: Athletes International Ministry7) Юридический термин: Act, Intent, And Motive8) Страхование: Associate in Management9) Биржевой термин: альтернативный инвестиционный рынок (рынок акций компаний, не представленных на Лондонской фондовой бирже), Alternative Investment Market, Лондонская биржа альтернативных инвестиций, рынок альтернативных инвестиций, рынок альтернативных инвестиций Лондонской биржи10) Грубое выражение: Asshole Insertion Magnet11) Телекоммуникации: automatic identification manufactures12) Сокращение: ATM Inverse Multiplexer, Advanced INFOSEC Machine, Aerospace Industries Malaysia, Air Intercept Missile, Air traffic control beacon IFF Mk XII system, Air-Intercept Missile, Aircraft Interphone & Mixer (Yugoslavia), Alarm Indication Monitor, Am I Moses?, American Indian Movement, American Institute of Management, Anti-Invasion Mine, Asset and Identification Management program (pilot 1989, nationwide starts 1991), Association of Information Management, Automatic Identification Manufacturers (barcode standards group), Automatic Inflation Modulation, Alternative Investment Market (of the London Stock Exchange), Africa, India, Middle East13) Университет: Academic Improvement Methods, Agriculture Instructional Media14) Фото: Aerial Independent Models15) Вычислительная техника: associative indexed ( access) method, Automatic Interface Management (Brother), Advanced Invar Mask (Display, ViewSonic), Alternate Input Method (OS/2), Apple, IBM, Motorola (consortium, Apple, IBM, Motorola, organization), Association of Imaging Manufacturers (organization), AOL Instant Messenger (protocol, AOL, IM), ATM / Ascend Inverse Multiplexing (protocol, ATM), служба AIM (название одного из сервисов AOL и соответствующей программы-клиента для мгновенного обмена сообщениями, интернет-пейджер AIM), AOL instant messenger, ассоциативный индексный метод доступа, тест для проверки многопользовательских и многопроцессорных систем16) Транспорт: Aeronautical Information Manual17) Фирменный знак: American Innerspring Manufacturers18) СМИ: Accuracy In Media19) Деловая лексика: Amsterdam Interprofessional Market20) Образование: Achievement Is Meaningful21) Автоматика: assembly and information manager, avalanche induced migration22) Макаров: atoms in molecules23) Расширение файла: AOL Instant Message Launch (Netscape), Asm Text Mode Image File (The Ultimate Draw)24) Уровнеметрия: (3402) Application Interface Module 340225) Общественная организация: Action International Ministries, Africa Island Mission, Asthma Initiative of Michigan26) Программное обеспечение: Adam Image Maker -
125 IA
1) Компьютерная техника: Information Access, Information Architecture, Intel Amd2) Медицина: invasive aspergillosis3) Американизм: Import Administration, Interim Assistance4) Военный термин: Infantry Agency, Initial Assessment, Inspection Authorization, Inspection, Administrative, Inspector of Armours, Instant Action, Instructions for Armourers, Intelligence Agent, Intelligence Analyst, Intelligence Assessment, Intelligence Assistant, Issuing Authority, identical additional, imagery analyst, immediate action, immediately available, impact area, implementing agency, infected area, infrared, active, initial appearance, initial authorization, instructor of artillery, intelligence analysis, interallied, intercept arm, issuing agency5) Техника: image amplifier, implementation assistant, incremental analysis, indicated altitude, industry application, infra-audible, infra-audible sound, insertion approval, instrumentation amplifier, interceptor arm, interface adapter, international angstrom, inverter assembly, ionosonde antenna, isolation amplifier6) Юридический термин: Insane Assassin, Internal Affairs, (Insolvency Act) закон о банкротстве7) Бухгалтерия: indexation allowance8) Автомобильный термин: intake air9) Сокращение: Incorporated Accountant, Indian Army, Information Assurance, Insufficient address (return to sender), Interlingua, Iowa (US state), Irrespirable Atmosphere10) Университет: Industrial Art, Instructor A11) Физиология: Impulse Activity, Inborn Attributes, Incurred Accidentally, Intra- Arterial12) Вычислительная техника: Identification and Authentication, instruction address, начальное появление, адрес команды, архитектура Intel, интегральный адаптер, косвенная адресация, первое вхождение13) Воздухоплавание: Intermediate Amplifier14) Фирменный знак: Indian Airlines, International Auctioneers15) Деловая лексика: Industrial Archaeology, Industrial Attachment16) SAP. несчастный случай на производстве17) Глоссарий компании Сахалин Энерджи: Interim agreement18) Образование: Industrial Arts Education19) Сетевые технологии: indirect addressing, integrated adapter20) ЕБРР: Internal Audit21) Программирование: Insert Attribute22) Сахалин Р: Isolation Authority23) Медицинская техника: inspiratory assist (ИВЛ)24) Химическое оружие: Installation assessment25) Безопасность: Impersonation Attack26) Расширение файла: Intel Architecture (Intel)27) Нефть и газ: instrument air, integral time calculation value28) Электротехника: impedance angle29) Имена и фамилии: Irwin Allen30) Должность: Individual Achievement, Individual Assignment, Information Archaeologist, Information Architect, Instructional Assistant31) Федеральное бюро расследований: Informative Asset -
126 Ia
1) Компьютерная техника: Information Access, Information Architecture, Intel Amd2) Медицина: invasive aspergillosis3) Американизм: Import Administration, Interim Assistance4) Военный термин: Infantry Agency, Initial Assessment, Inspection Authorization, Inspection, Administrative, Inspector of Armours, Instant Action, Instructions for Armourers, Intelligence Agent, Intelligence Analyst, Intelligence Assessment, Intelligence Assistant, Issuing Authority, identical additional, imagery analyst, immediate action, immediately available, impact area, implementing agency, infected area, infrared, active, initial appearance, initial authorization, instructor of artillery, intelligence analysis, interallied, intercept arm, issuing agency5) Техника: image amplifier, implementation assistant, incremental analysis, indicated altitude, industry application, infra-audible, infra-audible sound, insertion approval, instrumentation amplifier, interceptor arm, interface adapter, international angstrom, inverter assembly, ionosonde antenna, isolation amplifier6) Юридический термин: Insane Assassin, Internal Affairs, (Insolvency Act) закон о банкротстве7) Бухгалтерия: indexation allowance8) Автомобильный термин: intake air9) Сокращение: Incorporated Accountant, Indian Army, Information Assurance, Insufficient address (return to sender), Interlingua, Iowa (US state), Irrespirable Atmosphere10) Университет: Industrial Art, Instructor A11) Физиология: Impulse Activity, Inborn Attributes, Incurred Accidentally, Intra- Arterial12) Вычислительная техника: Identification and Authentication, instruction address, начальное появление, адрес команды, архитектура Intel, интегральный адаптер, косвенная адресация, первое вхождение13) Воздухоплавание: Intermediate Amplifier14) Фирменный знак: Indian Airlines, International Auctioneers15) Деловая лексика: Industrial Archaeology, Industrial Attachment16) SAP. несчастный случай на производстве17) Глоссарий компании Сахалин Энерджи: Interim agreement18) Образование: Industrial Arts Education19) Сетевые технологии: indirect addressing, integrated adapter20) ЕБРР: Internal Audit21) Программирование: Insert Attribute22) Сахалин Р: Isolation Authority23) Медицинская техника: inspiratory assist (ИВЛ)24) Химическое оружие: Installation assessment25) Безопасность: Impersonation Attack26) Расширение файла: Intel Architecture (Intel)27) Нефть и газ: instrument air, integral time calculation value28) Электротехника: impedance angle29) Имена и фамилии: Irwin Allen30) Должность: Individual Achievement, Individual Assignment, Information Archaeologist, Information Architect, Instructional Assistant31) Федеральное бюро расследований: Informative Asset -
127 PILA
1) Юридический термин: Закон о частном праве (Швейцарии) (Swiss PILA (Private International Law Act) - Закон о частном праве Швейцарии, вступил в силу 01.07.2002г.)2) Фирменный знак: Publishers International Linking Association, Inc.3) Международная торговля: Partnerships In Latin America -
128 Pila
1) Юридический термин: Закон о частном праве (Швейцарии) (Swiss PILA (Private International Law Act) - Закон о частном праве Швейцарии, вступил в силу 01.07.2002г.)2) Фирменный знак: Publishers International Linking Association, Inc.3) Международная торговля: Partnerships In Latin America
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