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21 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. -
22 rule
1. n1) правило; устав; норма; право2) власть; владычество; господство; правление; управление•to accept rules — одобрять / признавать правила
to adhere to a rule — придерживаться правила, соблюдать правило
to apply rules to smb / smth — применять правила к кому-л. / чему-л.
to be subject to / to be under foreign rule — находиться под иностранным владычеством
to breach / to break a rule — нарушать правило
to comply with / to conform to a rule — придерживаться правила, соблюдать правило
to emerge from military to civilian rule — переходить от правления военных к гражданскому правительству
to frame rules — вырабатывать / определять / составлять правила
to impose / to introduce smb's rule — вводить чье-л. правление
to maintain rules — поддерживать / соблюдать правила
to note an infringement / a violation of the rules — констатировать нарушение правил
to obey / to observe a rule — придерживаться правила, соблюдать правило
to overthrow / to throw off smb's rule — свергать кого-л.
to put a territory under direct rule from... — ставить территорию под прямое управление из...
to put an end to smb's rule — покончить с чьим-л. господством, положить конец чьему-л. господству
to remain under smb's rule — оставаться под чьим-л. управлением
to revert to smb's rule — возвращаться под чье-л. управление
to stick to a rule — придерживаться правила, соблюдать правило
to submit to the rules — подчиняться правилам, придерживаться правил
- abidance by the rulesto suffer from smb's rule — страдать от чьего-л. гнета
- advent of smb's rule
- against international rules of behavior
- alien rule
- arbitrary rule
- army rules
- authoritarian rule
- autocratic rule
- bending of rules
- British rule
- central government rule
- civil rule
- civilian rule
- closed rule
- common rule
- constitutional rule
- contractual rules
- direct presidential rule
- direct rule of Northern Ireland from London
- direct rule
- domestic rules
- during smb's rule
- economic rule
- emergency rule
- eunuch rule
- executive rule
- existing rules
- financial rules
- foreign rule
- forms of political rule
- fundamental rules
- gag rule
- gavel rule
- general rule
- generally accepted rules
- generally recognized rules
- genocidal rule
- ground rules
- handover to a civilian rule
- hard-and-fast rule
- home rule
- humanitarian rules
- immigration rules
- imposition of Central Government rule
- in accordance with the rules
- in conformity with the rules
- incompatibility with the rules of behavior
- industrial safety rules
- infringement of the rules of procedure
- international rules
- iron hand rule
- job safety rules
- legal rules
- majority rule
- mandate rule
- manipulation of rules
- military rule
- mob rule
- monopoly rule
- multilateral rules
- no-strike rule
- one-party rule
- one-time rule
- open rule
- operating rules
- over-riding of rules
- parliamentary checks on presidential rule
- party rules
- pertinent rules
- police rule
- political rule
- Ponsonby Rule
- popular democratic rule
- presidential rule
- previous question rule
- procedure rules
- provisional rule
- proxy rule
- repressive rule
- restoration of civilian rule
- return of civilian rule
- revised rules
- Rule of the Court - rule of foreign capital
- rule of germaneness
- rule of law
- rule of terror
- rule of the gun
- rule of the military
- rule of unanimity of great powers
- rules and customs of war - rules for international trade
- rules governing smth
- rules inherited from
- rules laid down in smth
- rules of confidentiality
- rules of international law
- rules prescribed by smb
- rules relating to trade
- set rule
- single-party rule
- special rule
- staff rule
- standing rule
- striving for economic rule
- ten minute rule
- terms of the rules of procedure
- totalitarian rule
- trade rules
- transition from military to civilian rule
- treaty rules
- unanimity rule
- under smb's rule
- unit rule
- virtual one-party rule
- voting rules
- white minority rule
- world rule 2. v1) править, управлять; господствовать2) постановлять; устанавливать•to rule with an iron fist / rod — править железной рукой
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23 Eighteenth Amendment
Поправка к Конституции, принятая в 1919, ввела запрет на производство и продажу алкогольных напитков, то есть "сухой закон" [ Prohibition]. Контроль за соблюдением поправки был предусмотрен законом Волстеда [ Volstead Act]. Раздел 1 текста поправки гласил: "Через год после ратификации настоящей статьи производство, продажа и перевозка алкогольных напитков, ввоз и вывоз их с целью потребления на территории Соединенных Штатов и на всех территориях, подпадающих под юрисдикцию Соединенных Штатов, запрещаются". ["After one year from the ratification of this article the manufacture, sale, or transportation of intoxicating liquors within, the importation thereof into, or the exportation thereof from the United States and all territory subject to the jurisdiction thereof for beverage purposes is hereby prohibited"]. Поправка не только не уменьшила пристрастие американцев к алкоголю, но и привела к появлению нового вида бизнеса организованной преступности - бутлегерства [ bootlegging]. Была отменена в 1933 Двадцать третьей поправкой [ Twenty-third Amendment]тж Prohibition AmendmentEnglish-Russian dictionary of regional studies > Eighteenth Amendment
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24 attack
1. n1) нападение; наступление; атака; юр. посягательство2) нападки; враждебная критика- mount a full-scale public attack on smth.•2. v1) атаковать, нападать2) нападать, критиковать -
25 cession
n юр.цессия, уступка, передача (прав, имущества) -
26 rule
1. n1) правило; норма; принцип2) правление, владычество, господство•2. v1) управлять, править; господствовать2) постановлять, устанавливать3) юр. разрешать (дело); постановлять; выносить определение; устанавливать порядок судебного производства4) стоять на уровне, действовать, преобладать (о ценах, курсах, ставках и т.п.); котироваться -
27 ground
земля имя существительное:дно моря (ground, floor)парк при доме (ground, grounds)имя прилагательное:притертый (ground, ground-in)глагол:заземлять (ground, earth)обосновывать (ground, found) -
28 arena
1. n арена2. n театр. круглая сцена3. n место действия; поприщеСинонимический ряд:1. domain (noun) domain; realm; sphere; territory2. field (noun) department; field; subject3. playing field (noun) amphitheater; athletic field; auditorium; bowl; coliseum; gym; hippodrome; park; pit; playing field4. scene (noun) scene5. track (noun) circus; course; court; playground; rink; stadium; track -
29 colony
1. n поселение, колонияcrown colony — коронная колония; британская колония
2. n ист. тринадцать английских колоний в Северной Америке, преобразованных в штаты3. n колония, землячество, сообщество земляков4. n посёлок5. n колония, учреждение специального назначения6. n семья7. n биол. колония, соматически связанные организмыСинонимический ряд:1. American history (noun) American history; beginnings; British Crown Colony; forerunners; founding fathers; new land; pioneers; state; United States2. colonial state (noun) colonial state; daughter country; mandate; protectorate; satellite state; subject state3. community (noun) cluster; community; group; hamlet; homestead; settlement; village4. province (noun) dependency; possession; province; satellite; territory -
30 national
1. n гражданин, подданный2. n амер. националnatives of territories are nationals but not citizens of the USA — уроженцы территорий являются националами, но не гражданами США
3. n амер. спорт. турнир, состязание в масштабе всей страныnational identity — национальная самобытность, лицо страны
national emblem — герб страны, государственный герб
4. a национальный, государственный; народный, всенародныйnational forest — государственный лес; лесной заповедник
national roads — государственные дороги, автострады
national salute — салют государственному флагу; салют наций
national figure — человек, которого знает вся страна; видный деятель
national defence — оборона страны, национальная оборона
national defence information — сведения, составляющие государственную военную тайну
5. a амер. федеральный, относящийся к ведению центрального правительстваnational self-determination — национальное самоопределение, самоопределение народов
national department — федеральное ведомство, министерство
6. a редк. националистический7. a амер. ист. союзный, северныйСинонимический ряд:1. civil (adj.) civic; civil; federal; government; governmental; political; public; royal; societal; sovereign; state2. domestic (adj.) domestic; home; internal; intestine; municipal; native3. nationwide (adj.) country-wide; general; inland; interstate; nationwide; sweeping; widespread4. citizen (noun) citizen; inhabitant; native; subjectАнтонимический ряд:foreigner; private -
31 protectorate
1. n протекторат2. n попечительство3. n правительство страны, осуществляющей протекторат4. n ист. ПротекторатСинонимический ряд:colonial state (noun) colonial state; colony; daughter country; dependency; mandate; satellite state; settlement; subject state; territory -
32 premium distribution
- распространение премиальных товаров/сувениров
распространение премиальных товаров/сувениров
В качестве премиальных товаров можно распространять только те товары или услуги маркетинг-партнера, которые относятся к его спонсорской категории. Для распространения необходимо получение предварительного письменного одобрения со стороны ОКОИ. Премиальные товары можно распространять исключительно на территории страны-организатора Игр.
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premium distribution
Premiums may only be distributed with those marketing partner’s products or services falling within its sponsorship category. Distribution is subject to prior OCOG written approval. Premiums may only be distributed on the territory of the Host Country.
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EN
Англо-русский словарь нормативно-технической терминологии > premium distribution
- 1
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См. также в других словарях:
territory — ter·ri·to·ry / ter ə ˌtōr ē/ n pl ries 1: a geographical area belonging to or under the jurisdiction of a governmental authority 2: a political subdivision of a country 3: a part of the U.S. (as Guam or the U.S. Virgin Islands) not included… … Law dictionary
Subject-matter jurisdiction — is the authority of a court to hear cases of a particular type or cases relating to a specific subject matter. For instance, bankruptcy court has the authority to only hear bankruptcy cases.Subject matter jurisdiction must be distinguished from… … Wikipedia
territory — by Kylie Message In A Thousand Plateaus, Deleuze and Guattari privilege ideas of spatiality (evidenced by the privileged term of plateau ) and the geographies and cartographies of movement, presenting these as an informal antidote to history … The Deleuze dictionary
territory — by Kylie Message In A Thousand Plateaus, Deleuze and Guattari privilege ideas of spatiality (evidenced by the privileged term of plateau ) and the geographies and cartographies of movement, presenting these as an informal antidote to history … The Deleuze dictionary
subject — I (New American Roget s College Thesaurus) n. topic, theme; matter; liege, vassal, citizen. See grammar, thought, servant, teaching. v. t. reduce, control, restrain, tame; treat, expose. See subjection, thought. adj. liable, conditioned (upon).… … English dictionary for students
Territory of Hawaii — Infobox Former Subdivision native name = conventional long name = Territory of Hawaiokinai common name = Hawaii nation = the United States subdivision = Organized incorporated territory| event start = Annexed by the US date start = July 4 year… … Wikipedia
territory — I (New American Roget s College Thesaurus) n. region, district; possession; kingdom, state, realm, province; jurisdiction; field, ground. See knowledge. II (Roget s IV) n. 1. [A specified area] Syn. region, township, empire; see area 2 . 2. [An… … English dictionary for students
territory — An area, especially one of significance from a particular aspect, as in the case of a salesman s territory or of good hunting territory. A region which, although not a state, has an organized system of government. People of Porto Rico v Rosaly y… … Ballentine's law dictionary
subject — I. noun Etymology: Middle English suget, subget, from Anglo French, from Latin subjectus one under authority & subjectum subject of a proposition, from masculine & neuter respectively of subjectus, past participle of subicere to subject,… … New Collegiate Dictionary
territory — A part of a country separated from the rest, and subject to a particular jurisdiction. Geographical area under the jurisdiction of another country or sovereign power. A portion of the United States, not within the limits of any state, which has… … Black's law dictionary
Nebraska Territory — Territory of Nebraska Organized incorporated territory of the United States … Wikipedia