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1 transfer pricing
prix de transfert; prix de cession interneEnglish-French dictionary of law, politics, economics & finance > transfer pricing
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2 transfer pricing regulations
English-French dictionary of law, politics, economics & finance > transfer pricing regulations
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3 capital
∎ to live on one's capital vivre sur son capitalcapital account compte m de capitaux;capital accumulation accumulation f de capital;capital adequacy ratio ratio m Cooke;capital allowances déductions f pl (fiscales) sur frais d'établissement;capital asset pricing model modèle m d'évaluation des actifs;capital assets actif m immobilisé, immobilisations f pl corporelles;capital bond obligation f à coupon zéro;capital budget budget m des investissements;capital budgeting gestion f des investissements;capital charge intérêt m des capitaux (investis);capital clause (in memorandum of association) constitution f du capital social;capital contribution apport m de capitaux;capital cost coût m du capital;ACCOUNTANCY capital employed capital engagé, capitaux permanents;capital equipment biens m pl d'équipement, capitaux fixes;capital expenditure mise f de fonds, investissements m pl (en immobilisations), dépenses f pl d'équipement;capital flight fuite f des capitaux;capital gains plus-value f;capital gains distribution distribution f des plus-values;capital gains tax impôt m sur les plus-values;capital goods biens d'équipement ou capitaux ou production;capital goods market marché m d'équipement;capital grant subvention f en capitalcapital growth croissance m du capital;capital income revenu m du capital;capital inflow afflux m de capitaux ou de fonds;capital injection injection f de capital ou de capitaux;capital investment investissement m de capitaux, mise de fonds;ACCOUNTANCY capital items biens capitaux;capital levy prélèvement m sur le capital;capital loss moins-value f, perte f en capitaux;capital market marché financier ou des capitaux;capital movements mouvements m pl des capitaux;capital outlay dépenses en capital;capital profits plus-value;capital project evaluation étude f de projet d'investissement;capital reserves profits m mis en réserve, réserves f non distribuées;ACCOUNTANCY capital and reserves capitaux propres;capital share part f sociale;STOCK EXCHANGE capital shares actions f pl de capitalisation;capital shortfall manque m de capitaux;capital stock capital social, capital-actions m, fonds propres;capital structure structure f financière;capital tax impôt m sur le capital;capital transaction opération f en capital;capital transfer tax droits m pl de mutation;capital turnover rotation f des capitauxcapital letter lettre f majusculeCapital gains tax is not a big issue for most people, as few people surpass the CGT allowance each year. In the 1999/2000 tax year, the individual CGT threshold, which applies to children as well as adults, is £6,800. This means a couple would have to realise gains from the sale of investments of more than £14,200 to save tax by putting some of their assets in their child's name.
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4 capital
capital ['kæpɪtəl]1 noun∎ the financial capital of the world la capitale financière du monde∎ write in capitals écrivez en (lettres) majuscules ou en capitales(c) (UNCOUNT) Economics & Finance (funds) capital m, capitaux mpl, fonds mpl; (funds and assets) capital m (en espèces et en nature);∎ to raise capital réunir des capitaux;∎ capital invested, outlay of capital mise f de fonds;∎ capital and labour capital et main-d'œuvre;∎ to try and make capital out of a situation essayer de tirer profit ou parti d'une situation(a) (chief, primary) capital, principal;∎ it's of capital importance c'est d'une importance capitale, c'est de la plus haute importance(c) (upper case) majuscule;∎ capital D D majuscule;∎ in capital letters en majuscules, en capitales;∎ he's an idiot with a capital "I" c'est un imbécile avec un grand "I"Finance de capital►► Finance capital account compte m de capitaux;Finance capital allowances amortissements mpl admis par le fisc;Finance capital asset pricing model modèle m d'évaluation des actifs;Finance capital assets actif m immobilisé, immobilisations fpl;Finance capital bond obligation f à coupon zéro;Finance capital budget budget m d'investissement;capital charge intérêt m des capitaux (investis);capital city capitale f;Finance capital clause (in memorandum of association) constitution f du capital social;Finance capital contribution apport m en capital, dotation f en capital, apport de capitaux;Accountancy capital employed capital m engagé, capitaux mpl pemanents;Finance & Accountancy capital equipment biens mpl d'équipement, capitaux fixes;Finance capital expenditure (UNCOUNT) mise f de fonds, investissements mpl (en immobilisations), dépenses fpl d'équipement;Finance capital gains plus-value f;Finance capital gains distribution distribution f de plus-values;Finance capital gains tax impôt m sur les plus-values;Finance capital goods biens mpl d'équipement ou d'investissement;Finance capital goods market marché m d'équipement;capital grants subventions fpl en capital;Finance capital growth croissance m du capital;Finance capital income revenu m du capital;Finance capital injection injection f de capital, injection f de capitaux;Finance capital investment mise f de fonds;Finance capital items biens capitaux;Finance capital levy impôt m ou prélèvement m sur le capital;Finance capital loss moins-value f;Finance capital market marché m des capitaux;Law capital offence crime m passible de la peine de mort;Finance capital outlay dépenses fpl en capital;Finance capital profits plus-value f;Law capital punishment peine f capitale, peine f de mort;Capital Radio = station de radio indépendante de Londres spécialisée dans les variétés;Finance capital reserves profits mpl mis en réserve, réserves fpl non distribuées;Finance capital share part f sociale;Finance capital sum capital m;Finance capital tax impôt m sur le capital;Finance capital turnover rotation f des capitaux
См. также в других словарях:
Transfer pricing — refers to the pricing of contributions (assets, tangible and intangible, services, and funds) transferred within an organization. For example, goods from the production division may be sold to the marketing division, or goods from a parent… … Wikipedia
transfer pricing — UK US noun [U] FINANCE, ACCOUNTING, TAX ► an activity that involves one department in a company (or one company) charging another department in the same company (or another company in the same group) for supplying goods or services: »Concern has… … Financial and business terms
transfer pricing — n. The practice of transferring goods, services, loans, intellectual property, or other commodities to other jurisdictions or countries in order to set prices at local levels and gain tax advantages. The Essential Law Dictionary. Sphinx… … Law dictionary
Transfer Pricing — Als Verrechnungspreis (bzw. Transferpreis oder Konzernverrechnungspreis) wird in der Kosten und Leistungsrechnung derjenige Preis bezeichnet, der zwischen verschiedenen Bereichen eines Unternehmens oder zwischen verschiedenen Gesellschaften eines … Deutsch Wikipedia
transfer pricing — the excessive adjustment of prices between subsidiaries A transfer price is the price charged by one subsidiary of a corporation to another subsidiary for goods and services. Where the subsidiaries operate in different countries, with… … How not to say what you mean: A dictionary of euphemisms
transfer pricing — / trænsfa: ˌpraɪsɪŋ/ noun prices used in a large organisation for selling goods or services between departments in the same organisation; also used in multinational corporations to transfer transactions from one country to another to avoid paying … Marketing dictionary in english
match maturity funds transfer pricing — ( MMFTP) A funds transfer pricing system or methodology that assigns a cost of funds to assets and a credit for funds to liabilities that reflect the interest rate risk especially the rate risk associated with the time remaining to maturity in… … Financial and business terms
funds transfer pricing — ( FTP) An internal cost accounting system or methodology that transfers a cost of funds expense to profit centers that generate assets and a credit for funds to profit centers that provide funding. Most funds transfer pricing systems are matched… … Financial and business terms
Funds Transfer Pricing — (FTP) is a process used in banking to measure a funding source s contribution to overall profitability. An intermediary is created within the organisation (usually Treasury). External links* [http://www.findarticles.com/p/articles/mi qa3682/is… … Wikipedia
Funds Transfer Pricing - FTP — A method used to individually measure how much each source of funding is contributing to overall profitability. The funds transfer pricing (FTP) process is most often used in the banking industry as a means of outlining the areas of strength and… … Investment dictionary
Pricing — is one of the four p s of the marketing mix. The other three aspects are product, promotion, and place. It is also a key variable in microeconomic price allocation theory.Price is the only revenue generating element amongst the 4ps,the rest being … Wikipedia