((1) An opportunity to use, quite legitimately, a relief or exemption from tax to pay less tax than one might otherwise have to pay in respect of similar activities, or the deferment of tax. More…
(An agreement between two (or more) countries for the avoidance of double taxation. A tax treaty may be titled a Convention, Treaty or Agreement. (OECD); Steuerabkommen More…
(The thing or amount on which the tax rate is applied, e.g. corporate income, personal income, real property.; Steuerpflichtige Basis; հարկվող բազա; დასაგებრი ბაზა) თანხა რომელსაც More…
(Quellensteuer; Շահութահարկ; გადახდის წყაროსთან დაბეგვრა) See also: Withholding Tax =საჯარო ფინანსების მართვის განმარტებითი ლექსიკონი: გერმანიის საერთაშორისო თანამშრომლობის More…
(In some countries taxpayers are given an identification number which must be used when filing a tax return and assessing taxes and for all other correspondence between the taxpayer and the More…
(The Customs procedure under which certain goods can be brought into a Customs territory conditionally relieved from payment of import duties and taxes; such goods must be imported for a More…
(Term used to connote the principle of levying tax only within the territorial jurisdiction of a sovereign tax authority or country, which is adopted by some countries. Residents are not More…
(A company is said to be "thinly capitalised" when its equity capital is small in comparison to its debt capital. Is a common method of tax avoidance.; Verdecktes Eigenkapital; More…
(Tax treaty provision designed to prevent an individual from being deemed resident, for purpose of the treaty, in both treaty countries. Generally a multi-step procedure will be provided to More…
(a part of the territory where imported goods are regarded as being outside the Customs territory for the purposes of import duties and taxes.; Freihandelszone; Ազատ առևտրի գոտի; თავისუფალი More…
(The price actually paid or payable.; Transaktionswert; Գործարքի արժեք; გარიგებითი ღირებულება) საფასური რომელიც ფქტობრივად იქნა გადახდილი ან გადასახდელია გარიგების მიხედვით. =საჯარო More…
(A transfer price is the price charged by a company for goods, services or intangible property to a subsidiary or other related company. Abusive transfer pricing occurs when income and More…
(Adjustment made by the tax authorities after making a determination that a transfer price in a controlled transaction between associated enterprises is incorrect or where an allocation of More…
(Tax levied on the transfer of goods and rights, e.g. purchase and/or sale of securities and immovable property.; Փոխանցման հարկ; გადაცემის გადასახადი) გადასახადი, რომლითაც პირი იბეგრება More…
(Transfers reflect the movement of resources from one fund to another based on statutory authorization or specific legislative transfer appropriation authority.; Transfer; փոխանցումներ; More…
(The Customs procedure under which goods are transferred under Customs control from the importing means of transport to the exporting means of transport within the area of one Customs office More…
(is an entity where income "flows through" to investors or owners and therefore is taxed only at investor/owner level and not on this entity level.; eine Durchreicheeinheit zur More…
((1) any person who temporarily enters the territory of a country in which he or she does not normally reside (‘non-resident’) or who leaves that territory; and (2) any person who leaves the More…
(Term broadly used to refer to the subsequent enactment of legislation which conflicts with prior treaty obligations. As a general rule, the provisions of a tax treaty implemented More…
(An analysis of tax treaty provisions to structure an international transaction or operation so as to take advantage of a particular tax treaty. The term is normally applied to a situation More…
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