(A particular activity, entity or transaction that is selected for specific Customs scrutiny; Ziel, Zweck; թիրախ, նպատակ; მიზანი) გარკვეული ქმედება, ერთეული ან ოპერაცია, რომელიც შერჩეულია More…
(A duty (or tax) levied upon goods transported from one customs area to another either for protective or revenue purposes. Tariffs raise the prices of imported goods, thus making them More…
(Any pre-set value or quantity, authorized for importation or exportation of given goods, during a specified period, with a reduction of the normal Customs duties, and beyond which the More…
(Any pre-set value or quantity, authorized for importation or exportation of given goods, during a specified period, with a reduction of the normal Customs duties, and beyond which the More…
(An examination of a tax matter by a tax authority. It can be done on the premisses oft he taxpayer (field audit) or distantly from the office of a tax authority (desk audit).; More…
(generally used to describe the arrangement of a taxpayer's affairs that is intended to reduce his tax liability and that although the arrangement could be strictly legal it is usually More…
(Allowance of deduction from or a direct offset against the amount of tax due as opposed to an offset against income.; Steuergutschrift; հարկերի վերադարձ; გადასახადის ჩათვლა) გულისხმობს More…
(illegal arrangements where liability to tax is hidden or ignored, i.e. the taxpayer pays less tax than he is legally obligated to pay by hiding income or information from the tax More…
(Tax laws frequently provide specific exemptions for persons, items or transactions, etc. which would otherwise be taxed. Exemptions may be given for social, economic or other reasons.; More…
(The process of enforcing a lien against property for non-payment of delinquent property taxes.; Steuerabschottung; հարկային գանձում; საგადასახადო გირავნობა და ყადაღა) როდესაც გადასახადის More…
(Area within the territory of a country in which customs duties and other types of indirect taxes are not applied.; Steuerfreie Zone; չհարկվող գոտի; თავისუფალი ზონა) ზონა, რომელიმე More…
(Tax haven in the "classical" sense refers to a country which imposes a low or no tax, and is used by corporations to avoid tax which otherwise would be payable in a high-tax More…
(Fiscal policy measure often found in developing countries. A tax holiday offers a period of exemption from income tax for new industries in order to develop or diversify domestic More…
(Agreement which allows governments to share tax and other information with a view to combating tax evasion, drug trafficking, etc.; Steuerinformationsabkommen (TIES); Հարկային More…
(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…
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