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profits tax

См. также в других словарях:

  • profits tax — Any tax on the profits of a company. Corporation tax in the UK is a form of profits tax …   Big dictionary of business and management

  • profits tax — / prɒfɪts tæks/ noun a tax to be paid on profits …   Dictionary of banking and finance

  • excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… …   Black's law dictionary

  • excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… …   Black's law dictionary

  • Windfall profits tax — A windfall profits tax is a higher tax rate on profits that ensue from a sudden windfall gain to a particular company or industry. United StatesIn 1980, the United States enacted the Crude Oil Windfall Profit Tax Act (P.L. 96 223) as part of a… …   Wikipedia

  • Excess profits tax — An excess profits tax is a tax on any profit above a certain amount. A predominantly wartime fiscal instrument, the tax was designed primarily to capture wartime profits that exceeded normal peacetime profits.Fact|date=January 2007 In 1863 the… …   Wikipedia

  • excess-profits tax — /ek ses prof its/ a tax on the profits of a business enterprise in excess of the average profits for a number of base years, or of a specified rate of return on capital. [1910 15] * * * ▪ finance       a tax levied on profits in excess of a… …   Universalium

  • Undistributed profits tax — The Undistributed Profits Tax was enacted in 1936 by the United States administration of President Franklin D. Roosevelt (FDR), during the Great Depression . The UP Tax was a revenue program for FDR s New Deal. The act was… …   Wikipedia

  • windfall profits tax — windfall profits tax, = excess profits tax: (Cf. ↑excess profits tax) »Some in Congress now seem to prefer…decontrolling prices but imposing a windfall profits tax on producers (New York Times) …   Useful english dictionary

  • excess profits tax — noun A tax on profits in excess of those for a specified base period or over a rate adopted as a reasonable return on capital • • • Main Entry: ↑excess …   Useful english dictionary

  • excess profits tax — tax on the profits of a business enterprise in excess of the average profits for a number of base years, ept (Finance) …   English contemporary dictionary

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