- deductibility (tax)
- вычитаемость
Англо-русский словарь нефтегазовой промышленности. 2011.
deductibility (tax)
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deductibility — Ⅰ. deductible UK US (Australian also deductable) /dɪˈdʌktɪbl̩/ US / ṱə / adjective ► relating to an amount or part that can be taken away from a total: »However, the supplementary benefit that he was receiving was deductible from the figure… … Financial and business terms
Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… … Wikipedia
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
Tax Reform Act Of 1993 — Legislation aimed at reducing the federal deficit through a combination of increased taxes and reduced spending. This act was created by the Clinton Administration in 1993 and contained several major provisions for individuals, such as the… … Investment dictionary
tax home — Since travel expenses of an employee are deductible only if the taxpayer is away from home, the deductibility of such expenses rests upon the definition of tax home . The IRS position is that tax home is the business location, post or station of… … Black's law dictionary
Alternative Minimum Tax — (AMT) is part of the Federal income tax system of the United States. There is an AMT for those who owe personal income tax, and another for corporations owing corporate income tax. Only the AMT for those owing personal income tax is described… … Wikipedia
Russian Tax Code — The Russian Tax Code is the primary tax law for the Russian Federation. The Code was created, adopted and implemented in three stages. Part One, enacted July 31, 1998, also referred to as General Part , regulates relationships between taxpayers,… … Wikipedia
Cherry-picking tax avoidance — was a form of tax avoidance used in Australia in the 1970s and early 1980s. Company contributions to a superannuation fund were claimed as tax deductions, but the money immediately went back to the company. In the taxonomy of tax schemes this one … Wikipedia
Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… … Wikipedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Stockholm congestion tax — The Stockholm congestion tax ( sv. Trängselskatt i Stockholm), also found referred to as the Stockholm congestion charge, is a congestion pricing system implemented as a tax which is levied on most vehicles entering and exiting central Stockholm … Wikipedia
