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no-tax jurisdiction

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См. также в других словарях:

  • TAX JURISDICTION — часть налоговой ставки, устанавливающая географические регионы, в которых работает магазин и для которых определены различные налоговые ставки …   Словарь электронного бизнеса

  • tax resident companies — Companies can be resident outside the UK tax jurisdiction if they are genuinely managed and operated, and hence tax resident, elsewhere. UK incorporated companies ability to be treated as non tax resident is now more limited. Easyform Glossary of …   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

  • tax law — Introduction       body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… …   Universalium

  • tax haven affiliate — A wholly owned entity in a low tax jurisdiction that is used to channel funds to and from a multinational s foreign operations. The tax benefits of tax haven affiliates were largely removed in the US by the Tax Reform Act of 1986. Bloomberg… …   Financial and business terms

  • TAX MATRIX — налоговая ставка в процентах, назначенная (определенная) в опциях tax class и tax jurisdiction …   Словарь электронного бизнеса

  • Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

  • tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 …   Law dictionary

  • Tax-free shopping — refers to the opportunity for customers to purchase goods or services without paying any tax normally collected at retail, such as sales tax, Goods and Services Tax, value added tax, or consumption tax.Tax free shopping in the United StatesTax… …   Wikipedia

  • tax court — n often cap T&C: a court having jurisdiction over questions of law and fact arising under the tax laws of a government; specif: the federal court hearing tax cases Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. tax court …   Law dictionary

  • Tax exporting — occurs when a country (or other jurisdiction) encourages economic activity to move to another country (or jurisdiction) because its taxes are too high. This is more likely if the economic activity is more mobile.For example, land is not mobile,… …   Wikipedia

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