(The term may broadly be defined as the excess of deductible expenses over taxable revenues for a period.; Steuerverlüste; հարկային կորուստ; საგადასახადო ზარალი) განისაზღვრება, როგორც More…
(In some jurisdictions, a tax loss can be brought backwards, with limited timeframe, and off-set against past tax profits, therefore reduce past tax liabilities and claim back the taxes More…
(A tax loss can be brought forward, with limited timeframe (e.g. 5, 7, 10 years) and off-set against future tax profits and therefore reduce future tax liabilities.; Fortschreibung der More…
(Tax offences may be specified in the tax laws covering matters such as late filing, late payment, failure to declare taxable income or transactions, and negligent or fraudulent More…
(a rate based on which taxes are calculated. Generally, tax rate is multiplied over tax base.; Steuersatz; հարկաչափ, հարկադրույք; გადასახადის განაკვეთი) განაკვეთი რომლის მიხედვითაც More…
(Generic term to describe all methods used to reduce tax liability without regard to the particular way it is accomplished.; Steuererleichterungen; Հարկային բեռի թեթևացում; საგადასახადო More…
((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…
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