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tax on interest payments

См. также в других словарях:

  • Tax information reporting — in the United States is a requirement for organizations to report wage and non wage payments made in the course of their trade or business to the IRS. This area of government reporting and corporate responsibility is continuously growing,… …   Wikipedia

  • interest — in·ter·est / in trəst; in tə rəst, ˌrest/ n [probably alteration of earlier interesse, from Anglo French, from Medieval Latin, from Latin, to be between, make a difference, concern, from inter between, among + esse to be] 1: a right, title, claim …   Law dictionary

  • Tax system in China — Taxes provide the most important revenue source for the Government of the People s Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro economic regulation, and greatly affects China s economic… …   Wikipedia

  • Interest — For other uses, see Interest (disambiguation). Interest is a fee paid by a borrower of assets to the owner as a form of compensation for the use of the assets. It is most commonly the price paid for the use of borrowed money,[1] or money earned… …   Wikipedia

  • interest — the cost of borrowing money. Glossary of Business Terms What is paid to a lender for the use of his money and includes compensation to the lender for three factors: 1) Time value of money (lender s rate) the value of today s dollar is more than… …   Financial and business terms

  • Interest — The price paid for borrowing money. It is expressed as a percentage rate over a period of time and reflects the rate of exchange of present consumption for future consumption. Also, a share or title in property. The New York Times Financial… …   Financial and business terms

  • Tax Reform Act of 1986 — The U.S. Congress passed the Tax Reform Act (TRA) of 1986, (USStatute|99|514|100|2085|1986|10|22) to simplify the income tax code, broaden the tax base and eliminate many tax shelters and other preferences. Although often referred to as the… …   Wikipedia

  • interest cover — An accounting ratio, measuring the level of a company s profits relative to its interest charge in the profit and loss account. It is usually defined as profits before interest and tax divided by interest charges, but the precise definition will… …   Financial and business terms

  • Interest subsidy — A firm s deduction of the interest payments on its debt from its earnings before it calculates its tax bill under current tax law. The New York Times Financial Glossary …   Financial and business terms

  • Interest tax shield — The reduction in income taxes that results from the tax deductibility of interest payments. The New York Times Financial Glossary …   Financial and business terms

  • interest subsidy — The value of a firm s deduction of the interest payments on its debt from its earnings before calculation of its tax bill under current tax law. Bloomberg Financial Dictionary …   Financial and business terms

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