taxation of intangibles

См. также в других словарях:

• Schedular system of taxation — The Schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the tax law rewrite project. Similar systems apply in… …   Wikipedia

• situs for taxation — A place within the jurisdiction of the taxing authority. For real property, the place wherein the property is situated. For a license tax, the place wherein the acts which require a license are performed. 51 Am J1st Tax § 441. For a personal… …   Ballentine's law dictionary

• business situs — A term of application in the law of taxation of intangibles, meaning a situs in a place other than the domicil of the owner, where such owner, through an agent, manager, or the like, is conducting a business out of which credits or open accounts… …   Ballentine's law dictionary

• property tax — a tax levied on real or personal property. [1800 10] * * * Levy imposed on real estate (land and buildings) and in some jurisdictions on personal property such as automobiles, jewelry, and furniture. Some countries also levy property taxes on… …   Universalium

• Intangible asset — Intangible assets are defined as identifiable non monetary assets that cannot be seen, touched or physically measured, which are created through time and/or effort and that are identifiable as a separate asset. There are two primary forms of… …   Wikipedia

• United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …   Wikipedia

• FairTax — Part of a series on Taxation Taxation in the United States …   Wikipedia

• intangible property — Rights not related to physical things, being merely relationships between persons, natural or corporate, which the law recognizes by attaching to them certain sanctions enforceable in the courts. Curry v McCanless, 307 US 357, 83 L Ed 1339, 59 S… …   Ballentine's law dictionary

• Interstate Income Act of 1959 — Part of a series on Taxation Taxation in the United States …   Wikipedia

• International Encyclopedia of Comparative Law — Die International Encyclopedia of Comparative Law (Abkürzung IECL) ist eine weltweit rechtsvergleichende, englischsprachige Enzyklopädie in 17 Bänden mit besonderem Schwerpunkt im Bereich des Privatrechts. Sie erscheint unter der Schirmherschaft… …   Deutsch Wikipedia

• Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy …   Wikipedia