- tax imputation
- нарахування податків; розрахунок розміру оподаткування; обчислення суми оподаткування
The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. S. Ya. Yermolenko, V. I. Yermolenko. 2002.
tax imputation
Смотреть что такое "tax imputation" в других словарях:
imputation system — ➔ system * * * imputation system UK US noun [C] TAX ► a system in which shareholders who receive dividends (= part of the profit of a company) also receive a tax credit for taxes that the company paid: »Corporation tax is based on an imputation… … Financial and business terms
Imputation — can refer to: *Dividend imputation, tax credits attached to company dividends *Imputation (economics) *Imputation (game theory) *Imputation (law) *Imputation (religion) *Imputation (statistics) … Wikipedia
imputation system — A tax system operated in some jurisdictions (for example, in the UK until the abolition of advance corporation tax on 6 April 1999), which imputes or attributes to shareholders a credit for the tax suffered by the company on its income. This… … Law dictionary
Tax consolidation — is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This… … Wikipedia
imputation system — noun A method of taxation whereby some or all of the corporation tax on a company is offset by the income tax paid by shareholders on dividends • • • Main Entry: ↑impute … Useful english dictionary
Tax rates around the world — Taxation An aspect of fiscal policy … Wikipedia
Tax credit — The term tax credit describes two different concepts:*The first is a recognition of partial payment already made towards taxes due. *The second is a state benefit paid to employees through the tax system, which has the effect of increasing… … Wikipedia
Tax rates of Europe — NOTOC This is a list of tax rates around Europe. It is focused on three types of taxes: corporate and individual taxes and value added taxes (VAT). It is not intended to represent the true tax burden to either the corporation or the individual in … Wikipedia
imputation system — Formerly, the system in which the advance corporation tax (ACT) paid by a company making qualifying distributions was available to set against the gross corporation tax for the company. The shareholder receiving the dividend was treated as having … Accounting dictionary
imputation system — Formerly, the UK system in which a company making a qualifying distribution paid advance corporation tax on the dividend paid; this amount could then be set against the gross corporation tax for the accounting period. The shareholder receiving… … Big dictionary of business and management
imputation system — /ˌɪmpju: teɪʃ(ə)n ˌsɪstəm/ noun a system of taxation of dividends, where the company pays advance corporation tax on the dividends it pays to its shareholders, and the shareholders pay no tax on the dividends received, assuming that they pay tax… … Dictionary of banking and finance
