(A tax on goods or property expressed as a percentage of the sales price or assessed value. (OECD); Wertsteuer; (արժեքային) հարկ) გადასახადი რომელიც პროცენტულად გამოითვლება საქონლის ან More…
(duties and taxes that are calculated on the basis of value. (Latin); Wertabgaben und -steuern; (արժեքային) տուրքեր և հարկեր) იგულისხმება ისეთი გადასახადელები და გადასახადები, რომლების More…
(Organizations exist to create value or benefit to their stakeholders, customers and public. This concept provides purpose for their existence. Value is provided through their development of More…
(Present if management has planned and organized (designed) it in a manner that provides reasonable assurance that the organization's risks have been managed effectively and that the More…
(The indirect cost of a program, typically a share of the costs of the administrative units serving the entire department (e.g., the Director's Office, Legal, Personnel, Accounting, and More…
(An arrangement between tax authorities and taxpayer that determines, in advance of controlled transactions, an appropriate set of criteria (e.g. method, comparables and appropriate More…
(A letter ruling, which is a written statement, issued to a taxpayer by tax authorities, that interprets and applies the tax law to a specific set of facts. Ruling granted by the tax More…
(Prepayments of cash which are remitted to the organization in anticipation of future reimbursable expenditures. An advance is not a revenue but a liability.; Anzahlungen; կանխավճարներ) More…
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