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1 tax benefit doctrine
гос. фин., амер. = tax benefit rule -
2 tax benefit doctrine
Большой англо-русский и русско-английский словарь > tax benefit doctrine
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3 tax benefit rule
гос. фин., амер. правило [доктрина\] налоговой льготы* (правило Налогового управления США, согласно которому суммы, полученные в данном периоде и представляющие собой возврат сумм, которые вычитались из суммы налогооблагаемого дохода в предыдущем периоде, должны быть включены в доход текущего периода в размере, соответствующем уменьшению налогооблагаемого дохода прошлого периода)Syn:See: -
4 доктрина налоговых льгот
Большой англо-русский и русско-английский словарь > доктрина налоговых льгот
См. также в других словарях:
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