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1 величина актива для целей налогообложения
General subject: tax basis of an asset or liabilityУниверсальный русско-английский словарь > величина актива для целей налогообложения
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2 величина актива или обязательства для целей налогообложения
General subject: tax basis of an asset or liabilityУниверсальный русско-английский словарь > величина актива или обязательства для целей налогообложения
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3 величина обязательства для целей налогообложения
General subject: tax basis of an asset or liabilityУниверсальный русско-английский словарь > величина обязательства для целей налогообложения
См. также в других словарях:
Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual … Wikipedia
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 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 — Taxation An aspect of fiscal policy … Wikipedia
Asset — This article is about the business definition. For other uses, see Asset (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · … Wikipedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Consumption tax — Taxation An aspect of fiscal policy … Wikipedia
Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States … Wikipedia
Corporate tax in the United States — Part of a series on Taxation Taxation in the United States … Wikipedia
Capital asset — has two related meanings in the fields of accounting and financial economics. In accounting, a capital asset is an asset that is recorded on a balance sheet as capital that is, property that creates more property, e.g. a factory that creates… … Wikipedia