(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…
(United Nations Commission on International Trade Law; UN-Kommission für internationales Handelsrecht; Միջազգային առեւտրի իրավունքի ՄԱԿ-ի հանձնաժողով; UNCITRAL) გაერთიანების ერების კომისია More…
(Transaction between independent and unrelated enterprises.; Unkontrollierte Transaktion; չվերահսկվող գործարք; არაკონტროლირებული ოპერაცია) ოპერაცია არადაკავშირებულ პირებს შორის. More…
(Granting of relief from the effects of international double taxation on the basis of domestic legislation rather than the provisions of a tax treaty.; einseitige Entlastung; Միակողմանի More…
(Goods which require rapid clearance as a matter of priority due to: - Their nature, - Their being relief consignments; - Their meeting a fully justified urgent need. Note: urgent More…
(The appraisal of the worth of imported goods by customs officials for the purpose of determining the amount of duty payable in the importing country. The GATT Customs Valuation Code More…
(Specific type of turnover tax levied at each stage in the production and distribution process. Although VAT ultimately bears on individual consumption of goods or services, liability for More…
(one of the fundamental properties of sound financial management and control systems deal with managing the operations applying the „value for money“ principle. The “value of money” type More…
(A place for the reception, delivery, consolidation, distribution, and storage of goods/cargo.; Lagerhaus; պահեստ; საწყობი) ადგილი სადაც მიიღება, ინახება, კონსოლიდირდება, ნაწილდება და More…
(A warehouse authorized by Customs authorities for storage of goods on which payment of duties is deferred until the goods are removed.; Lagerhaus, verbindlich; Պահեստ, հատուկ նշանակության; More…
(WCO - Weltzollorganisation; ՀՄԿ - Համաշխարհային մաքսային կազմակերպություն; WCO მსოფლიოს საბაჟო ორგანიზაცია.) =საჯარო ფინანსების მართვის განმარტებითი ლექსიკონი: გერმანიის More…
(Tax on income imposed at source, i.e. a third party is charged with the task of deducting the tax from certain kinds of payments and remitting that amount to the government. Withholding More…
(Various kinds of income (such as dividends, interest, royalties) are taxed at source by requiring the payer to deduct tax and account for it to the tax authorities (abroad). The taxpayer More…
(WHO - Welthandelsorganisation; ԱՀԿ - Առևտրի համաշխարհային կազմակերպություն; WTO - მსოფლიოს სავაჭრო ორგანიზაცია.) =საჯარო ფინანსების მართვის განმარტებითი ლექსიკონი: გერმანიის More…
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