(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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