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1 overseas-income taxation
налогообложение доходов от зарубежной деятельности
Обложение налогом дохода, полученного за пределами национальных границ деятельности данной налоговой администрации. В большинстве стран практикуется обложение как доходов резидентов, полученных ими во всех странах мира, так и доходов граждан зарубежных государств, полученных в данной стране. Это может привести к двойному (или многократному) обложению. Данная проблема решается, как правило, путем заключения договоров об устранении двойного налогообложения.
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Англо-русский словарь нормативно-технической терминологии > overseas-income taxation
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2 OVERSEAS-INCOME TAXATION
(налогообложение доходов от зарубежной деятельности) Обложение налогом дохода, полученного за пределами национальных границ деятельности данной налоговой администрации. В большинстве стран практикуется обложение как доходов резидентов, полученных ими во всех странах мира, так и доходов граждан зарубежных государств, полученных в данной стране. Это может привести к двойному (или многократному) обложению. Данная проблема решается, как правило, путем заключения договоров об устранении двойного налогообложения.Финансы: англо-русский толковый словарь > OVERSEAS-INCOME TAXATION
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3 Commonwealth Treasury
орг.гос. упр., австрал. !The Commonwealth Treasury began operations in Melbourne in January 1901, the smallest of the seven Commonwealth departments established with Federation. The original five members of the department were bookkeepers. Over time, the department was required to establish policy in areas such as public service pay and conditions, bank notes, the taxation system including land and income tax, pensions and other welfare payments, postage stamps and the collection of statistics. Today, the department focuses primarily on economic policy.The department is divided into four groups, Fiscal, Macroeconomic, Revenue and Markets with support coming from the Corporate Services Division. These groups were established to meet three policy outcomes:The Treasury provides advice on budget policy issues, trends in Commonwealth revenue and major fiscal and financial aggregates, major expenditure programmes, taxation policy, retirement income, Commonwealth-State financial policy and actuarial services.The Treasury monitors and assesses economic conditions and prospects, both in Australia and overseas, and provides advice on the formulation and implementation of effective macroeconomic policy, including monetary and fiscal policy, and labour market issues.The Treasury provides advice on policy processes and reforms that promote a secure financial system and sound corporate practices, remove impediments to competition in product and services markets and safeguard the public interest in matters such as consumer protection and foreign investment.In Australia a Treasurer and a Finance Minister co-exist. The Treasurer is responsible for drafting the government budget and coordinating government expenditure. The Finance Minister is responsible for government procurement, policy guidelines for commonwealth, statutory authorities, and superannuation policies.
См. также в других словарях:
overseas-income taxation — Taxation of income that has been subject to taxation outside the jurisdiction of the UK tax authorities. When the same income is subject to taxation in more than one country, relief for the double tax is given either under the provisions of the… … Big dictionary of business and management
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