mainstream tax

См. также в других словарях:

• mainstream corporation tax — The tax charged on companies resident for tax purposes in the UK and foreign companies operating through a UK branch, tax is calculated as a percentage of taxable profit, i.e. taxable income less deductible expenses, reliefs and allowances. For… …   Law dictionary

• 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

• mainstream corporation tax — MCT Formerly, the liability for corporation tax of a company for an accounting period after the relevant advance corporation tax was deducted. Advance corporation tax was abolished with effect from 1 April 1999. See also: imputation system …   Accounting dictionary

• mainstream corporation tax — MCT Formerly, the liability for corporation tax of a company for an accounting period after the relevant advance corporation tax was deducted. Advance corporation tax was abolished in 1999. See also imputation system …   Big dictionary of business and management

• mainstream corporation tax — /ˌmeɪnstri:m ˌkɒ:pə reɪʃ(ə)n tæks/ noun the total tax paid by a company on its profits (less any advance corporation tax, which a company has already paid when distributing profits to its shareholders in the form of dividends). Abbreviation MCT …   Dictionary of banking and finance

• Sun Myung Moon tax fraud and conspiracy case — In 1982, Sun Myung Moon, the founder and leader of the Unification Church, was imprisoned in the United States after being found guilty by a jury of willfully filing false Federal income tax returns and conspiracy. Church members and supporters… …   Wikipedia

• Carbon tax — Part of a series on Green economics Concepts …   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

• advance corporation tax — When a company paid a dividend it also paid a percentage of the amount of the distribution to the Inland Revenue as ACT. The company could then set off the amount of ACT against its liability to mainstream corporation tax. ACT was abolished on… …   Law dictionary

• List of scientists opposing the mainstream scientific assessment of global warming — This is an incomplete list, which may never be able to satisfy particular standards for completeness. You can help by expanding it with reliably sourced entries …   Wikipedia

• advance corporation tax — Also known as ACT. Dresdner Kleinwort Wasserstein financial glossary corporation tax liabilities are normally payable nine months after the end of the chargeable accounting period to which they relate. However, where a company pays a dividend (… …   Financial and business terms