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101 tariff
['tærif]1) (a list of prices or charges eg in a hotel: A copy of the tariff is placed in each bedroom.) cenník2) ((a list of) taxes to be paid on imported or exported goods: the customs tariff.) colný sadzobník* * *• sadzba• sadzobník• urcit clo• tarifa• cenník• ceny jedál• clo• oznacit cenami• poplatok -
102 Level Premium Plan
. Premiums due on an insurance policy that remain level throughout the term, regardless of any dividends that may be paid. . Small Business Taxes & Management 2 . -
103 Placed in service
. Strictly a tax term. You can only start depreciating property (or take a Sec. 179 expense election) when the property is 'placed in service.' That means when the property is available for use in its assigned function. For example, you purchase a machine and it's not delivered until 1997. Even though you may have paid for the machine in 1996, you can't begin depreciation until 1997. Similarly, if the machine is delivered in 1996, but the technicians didn't arrive to install and test the machine until 1997, you can't begin depreciation until 1997. . Small Business Taxes & Management 2 .* * *термин, применяемый в отношении оборудования, которое поставлено на площадку арендатора, но не смонтировано -
104 Treasury Inflation Protection Securities
. (TIPS) These are treasury bonds where the principal is indexed to the CPI. The total yield is made up of current interest payments and semi-annual CPI adjustments to principal. While only the interest is paid, both portions are taxable. Because of the CPI adjustment, the interest rate is relatively low. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > Treasury Inflation Protection Securities
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105 tax
1 noun(on income) impôt m, contributions f pl; (on goods, services, imports) taxe f;∎ most of my income goes on tax la plus grande partie de mes revenus va aux impôts;∎ I paid over $5,000 in tax j'ai payé plus de 5000 dollars d'impôts;∎ there is a high tax on whisky le whisky est fortement taxé;∎ to put a ten percent tax on sth imposer ou taxer qch à dix pour cent;∎ to levy a tax on sth frapper qch d'une taxe;∎ to be liable to tax être assujetti(e) à l'impôt;∎ after tax après impôt;∎ exclusive of tax hors taxe;∎ tax and spend = politique alliant une fiscalité élevée et de fortes dépenses publiquestax adjustment redressement m fiscal ou d'impôt; tax allowance abattement m fiscal, déduction f fiscale;tax assessment avis m d'imposition, fixation f de l'impôt;tax audit vérification f fiscale;tax authorities administration f fiscale;tax avoidance évasion f fiscale;tax band tranche f d'imposition;tax base assiette f fiscale;tax benefit avantage m fiscal;tax bite proportion f du revenu pris par l'impôt;tax bracket tranche ou fourchette f d'imposition;tax break allègement m fiscal;tax burden pression f fiscale, poids m de la fiscalité;tax ceiling plafond m fiscal ou de l'impôt;tax centre centre m des impôts;tax code barème m fiscal;tax collector percepteur m d'impôt, receveur m des contributions;tax consultant conseiller(ère) m, f fiscal(e);tax credit aide f fiscale, avoir m fiscal;tax cut baisse f ou réduction f des impôts;tax cutting baisse ou réduction des impôts;tax deducted at source impôt retenu à la base ou à la source;tax deduction déduction fiscale;tax deduction at source perception f à la source;tax evasion fraude f ou évasion fiscale;tax exemption exemption f d'impôt;tax exile = personne qui réside à l'étranger pour minimiser la responsabilité fiscale;tax form déclaration f d'impôts;tax fraud fraude fiscale;EU tax harmonization harmonisation f fiscale;tax haven paradis m fiscal;tax holiday = période de grâce accordée pour le paiement des impôts;tax incentive incitation f fiscale, avantage fiscal;tax inspection contrôle m fiscal;tax inspector inspecteur(trice) m, f des contributions directes ou des impôts;tax law droit m fiscal;tax laws législation f fiscale;tax loophole échappatoire f fiscale;tax loss déficit m fiscal reportable;tax on luxury goods taxe de luxe;tax office centre des impôts;tax official agent m du fisc;tax privilege privilège m fiscal;tax provision disposition f fiscale;tax resources ressources f pl fiscales;tax rate taux m d'imposition;tax rebate dégrèvement m fiscal;tax reduction abattement fiscal;tax regime régime m fiscal;tax relief dégrèvement fiscal;tax return déclaration de revenu, feuille f d'impôt;tax revenue recettes f pl ou rentrées f pl fiscales;tax roll rôle m d'impôt ou des contributions;tax rules réglementation f fiscale;tax schedule barême d'imposition;tax shelter avantage fiscal;tax shield protection f fiscale;tax survey enquête f fiscale;tax system régime fiscal ou d'imposition;tax threshold minimum m imposable, seuil m d'imposition;tax on value taxation f à la valeur;tax on weight taxation au poids;tax year année f fiscale ou d'imposition(person, company) imposer, frapper d'un impôt; (goods, services, imports) taxer, frapper d'un taxe;∎ the rich will be more heavily taxed les riches seront plus lourdement imposés;∎ luxury goods are taxed at 28 percent les articles de luxe sont taxés à 28 pour cent;∎ small businesses are being taxed out of existence accablées d'impôts, les petites entreprises disparaissentTax cutting can encourage people to do the right thing. Tax relief for charitable giving, and a tax holiday for charities, is accepted by both major parties, and does help increase the amount of charitable money.
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106 tariff
['tærif]1) (a list of prices or charges eg in a hotel: A copy of the tariff is placed in each bedroom.) tarif, listă de preţuri2) ((a list of) taxes to be paid on imported or exported goods: the customs tariff.) taxă (vamală) -
107 tariff
['tærif]1) (a list of prices or charges eg in a hotel: A copy of the tariff is placed in each bedroom.) τιμολόγιο2) ((a list of) taxes to be paid on imported or exported goods: the customs tariff.) δασμολόγιο -
108 special
1. n разг. экстренный выпуск2. n разг. экстренный поезд3. n разг. специальный корреспондент4. n разг. сообщение специального корреспондента5. n разг. тлв. специальная передача; отдельная передачаspecial court — специальный суд, суд специальной юрисдикции
6. n разг. срочное письмо; письмо с нарочным7. n разг. особое, отдельное8. n разг. ком. особая, резко сниженная цена; отдельная цена9. n разг. ком. товар, продаваемый по резко сниженной цене10. a особый, особенный11. a специальныйspecial election — довыборы, дополнительные выборы
12. a особый, чрезвычайный13. a экстренный14. a частный; индивидуальный15. a особенно уважаемый или любимый16. a определённый17. a тех. нестандартный18. adv разг. особенно, очень ужСинонимический ряд:1. exclusive (adj.) exclusive; restrictive2. specific (adj.) certain; designated; distinct; distinguished; especial; express; individual; particular; peculiar; set; single; specific3. unique (adj.) distinctive; exceptional; extraordinary; singular; uncommon; unique; unusual4. attraction (noun) attraction; feature; highlight5. especially (other) distinctively; especially; particularly; specially; specificallyАнтонимический ряд:average; common; general; generic; indefinite; ordinary; prevalent; regular; universal; usual -
109 tariff
['tærif]1) (a list of prices or charges eg in a hotel: A copy of the tariff is placed in each bedroom.) tableau des prix2) ((a list of) taxes to be paid on imported or exported goods: the customs tariff.) tarif(s) douanier(s) -
110 tariff
['tærif]1) (a list of prices or charges eg in a hotel: A copy of the tariff is placed in each bedroom.) tabela de preços2) ((a list of) taxes to be paid on imported or exported goods: the customs tariff.) taxa alfandegária -
111 due
due, USA n dû m ; it was his due gen ce n'était que son dû ; (of money, inheritance etc) ça devait lui revenir ; (of praise, recognition etc) il le méritait ; I must give her her due, she… il faut lui rendre cette justice, elle… ; the Tax Office, give them their due, actually refunded the money il faut bien le reconnaître que le centre des impôts a finalement remboursé l'argent.B dues npl ( for membership) cotisation f ; (for import, taxes etc) droits mpl ; to pay one's dues lit payer sa cotisation ; fig payer son dû.C adj1 ( payable) ( jamais épith) to be/fall due [rent, next instalment] arriver/venir à échéance ; when due à l'échéance ; the rent is due on/no later than the 6th le loyer doit être payé le 6/avant le 6 ; the balance due le solde dû ; debts due to the company/by the company dettes actives/passives ;2 ( entitled to) they should pay him what is due to him on devrait lui payer l'argent auquel il a droit ; the prisoner made the phone calls due ○ him US le prisonnier a passé les coups de téléphone auxquels il avait droit ;3 ○ (about to be paid, given) I'm due some back pay/four days' holiday on me doit des arriérés/quatre jours de congé ; we are due (for) a wage increase soon ( as is normal) nos salaires doivent bientôt être augmentés ; ( if all goes well) nos salaires devraient bientôt être augmentés ;4 ( appropriate) ( tjrs épith) with due solemnity avec toute la solennité qui s'impose/s'imposait etc ; after due consideration après mûre réflexion ; with all due respect to a man of his age malgré tout le respect que l'on doit à un homme de son âge ; to show due respect ou consideration for sb/sth témoigner le respect dû à qn/qch ; to give all due praise to sb rendre un hommage bien mérité à qn ; you will receive a letter in due course vous recevrez une lettre en temps utile ; in due course it transpired that à la longue il est apparu que ;5 Jur ( in phrases) in due form en bonne et due forme ; due diligence diligence normale ; to be charged with driving without due care and attention être inculpé de conduite imprudente ;6 (scheduled, expected) to be due to do devoir faire ; we are due to leave there in the evening nous devons partir de là-bas le soir ; the changes due in the year 2000 les changements qui doivent se produire en l'an 2000 ; to be due (in) ou due to arrive [train, bus] être attendu ; [person] devoir arriver ; to be due back soon/at 8 devoir revenir bientôt/à 8 heures ; to be due out [coach, boat etc] devoir partir ; [book] devoir sortir ; the book is due out in the shops soon le livre doit sortir bientôt (en librairie) ; to be due for completion/demolition devoir être terminé/démoli.D adv ( directly) to face due north/east etc [building] être orienté plein nord/est etc ; [hiker etc] regarder vers le nord/l'est etc ; to go due south/west etc aller droit vers le sud/l'ouest etc ; to sail due south avoir le cap au sud ; to march due north marcher tout droit en direction du nord ; due east there is… à l'est il y a…1 ( because of) en raison de ; due to bad weather/a fall in demand en raison du mauvais temps/d'une baisse de la demande ; due to the fact that the satellite link had broken down en raison d'une rupture de liaison avec le satellite ; he resigned due to the fact that il a démissionné parce que ; to be due to [delay, cancellation etc] être dû/due à ; due to unforeseen circumstances pour des raisons indépendantes de notre volonté ; ‘closed due to illness’ ‘fermé pour cause de maladie’ ; ‘cancelled due to high winds’ ‘annulé pour cause de vent trop fort’ ;2 ( thanks to) grâce à ; it's all due to you c'est uniquement grâce à toi. -
112 arrears
arrears [ə'rɪəz]Finance arriéré m;∎ your arrears now amount to over £2,000 vos arriérés s'élèvent maintenant à plus de 2000 livres;∎ taxes in arrears arriéré m d'impôts;∎ to get into arrears s'arriérer;∎ I'm worried about getting into arrears j'ai peur de m'endetter;∎ we're six months in arrears on the loan payments nous devons six mois de traites;∎ to be paid a month in arrears être payé un mois après;∎ she's in arrears with her correspondence elle a du retard dans sa correspondance;∎ interest on arrears intérêts mpl moratoires;∎ arrears of interest intérêts mpl non payés;∎ arrears of work du travail en retard -
113 exchequer
Finin the United Kingdom, the government’s account at the Bank of England into which all revenues from taxes and other sources are paid -
114 foreign tax credit
Fina tax advantage for taxes that are paid to or in another country -
115 tax-efficient
Finfinancially advantageous by leading to a reduction of taxes to be paid -
116 tax rate
Fina percentage of a taxable amount that is due to be paid in taxes -
117 tax refund
Finan amount that a government gives back to a taxpayer who has paid more taxes than were due -
118 total return
Gen Mgtthe total percentage change in the value of an investment over a specified time period, including capital gains, dividends, and the investment’s appreciation or depreciation.EXAMPLEThe total return formula reflects all the ways in which an investment may earn or lose money, resulting in an increase or decrease in the investment’s net asset value (NAV):(Dividends + Capital gains distributions +/ - Change in NAV)/ Beginning NAV = Total return × 100%If, for instance, you buy a stock with an initial NAV of $40, and after one year it pays an income dividend of $2 per share and a capital gains distribution of $1, and its NAV has increased to $42, then the stock’s total return would be:(2 + 1 + 2)/ 40 = 5/ 40 = 0.125 × 100% = 12.5%The total return time frame is usually one year, and it assumes that dividends have been reinvested. It does not take into account any sales charges that an investor paid to invest in a fund, or taxes they might owe on the income dividends and capital gains distributions received. -
119 Lavoisier, Antoine Laurent
SUBJECT AREA: Chemical technology[br]b. 26 August 1743 Paris, Franced. 8 May 1794 Paris, France[br]French founder of the modern science of chemistry.[br]As well as receiving a formal education in law and literature, Lavoisier studied science under some of the leading figures of the day. This proved to be an ideal formation of the man in whom "man of science" and "public servant" were so intimately combined. His early work towards the first geological map of France and on the water supply of Paris helped to win him election to the Royal Academy of Sciences in 1768 at the youthful age of 25. In the same year he used some of his private income to buy a part-share in the "tax farm", a private company which leased from the Government the right to collect certain indirect taxes.In 1772 Lavoisier began his researches into the related phenomena of combustion, respiration and the calcination or oxidation of metals. This culminated in the early 1780s in the overthrow of the prevailing theory, based on an imponderable combustion principle called "phlogiston", and the substitution of the modern explanation of these processes. At the same time, understanding of the nature of acids, bases and salts was placed on a sounder footing. More important, Lavoisier defined a chemical element in its modern sense and showed how it should be applied by drawing up the first modern list of the chemical elements. With the revolution in chemistry initiated by Lavoisier, chemists could begin to understand correctly the fundamental processes of their science. This understanding was the foundationo of the astonishing advance in scientific and industrial chemistry that has taken place since then. As an academician, Lavoisier was paid by the Government to carry out investigations into a wide variety of practical questions with a chemical bias, such as the manufacture of starch and the distillation of phosphorus. In 1775 Louis XVI ordered the setting up of the Gunpowder Commission to improve the supply and quality of gunpowder, deficiencies in which had hampered France's war efforts. Lavoisier was a member of the Commission and, as usual, took the leading part, drawing up its report and supervising its implementation. As a result, the industry became profitable, output increased so that France could even export powder, and the range of the powder increased by two-thirds. This was a material factor in France's war effort in the Revolution and the Napoleonic wars.As if his chemical researches and official duties were not enough, Lavoisier began to apply his scientific principles to agriculture when he purchased an estate at Frechines, near Blois. After ten years' work on his experimental farm there, Lavoisier was able to describe his results in the memoir "Results of some agricultural experiments and reflections on their relation to political economy" (Paris, 1788), which holds historic importance in agriculture and economics. In spite of his services to the nation and to humanity, his association with the tax farm was to have tragic consequences: during the reign of terror in 1794 the Revolutionaries consigned to the guillotine all the tax farmers, including Lavoisier.[br]Bibliography1862–93, Oeuvres de Lavoisier, Vols I–IV, ed. J.B.A.Dumas; Vols V–VI, ed. E.Grimaux, Paris (Lavoisier's collected works).Further ReadingD.I.Duveen and H.S.Klickstein, 1954, A Bibliography of the Works of Antoine Laurent Lavoisier 1743–1794, London: William Dawson (contains valuable biographical material).D.McKie, 1952, Antoine Lavoisier, Scientist, Economist, Social Reformer, London: Constable (the best modern, general biography).H.Guerlac, 1975, Antoine Laurent Lavoisier, Chemist and Revolutionary, New York: Charles Scribner's Sons (a more recent work).LRDBiographical history of technology > Lavoisier, Antoine Laurent
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120 tax authority
The governmental agency that taxes are paid to.
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