- tax deductibility
- возможность вычета процента из суммы облагаемого дохода
Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. А.В. Аникин, И.М. Оседчая, Б.Г. Федоров. 1993.
Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. А.В. Аникин, И.М. Оседчая, Б.Г. Федоров. 1993.
deductibility — Ⅰ. deductible UK US (Australian also deductable) /dɪˈdʌktɪbl̩/ US / ṱə / adjective ► relating to an amount or part that can be taken away from a total: »However, the supplementary benefit that he was receiving was deductible from the figure… … Financial and business terms
Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… … Wikipedia
Tax Reform Act of 1986 — The U.S. Congress passed the Tax Reform Act (TRA) of 1986, (USStatute|99|514|100|2085|1986|10|22) to simplify the income tax code, broaden the tax base and eliminate many tax shelters and other preferences. Although often referred to as the… … Wikipedia
Tax Reform Act Of 1993 — Legislation aimed at reducing the federal deficit through a combination of increased taxes and reduced spending. This act was created by the Clinton Administration in 1993 and contained several major provisions for individuals, such as the… … Investment dictionary
tax home — Since travel expenses of an employee are deductible only if the taxpayer is away from home, the deductibility of such expenses rests upon the definition of tax home . The IRS position is that tax home is the business location, post or station of… … Black's law dictionary
Cherry-picking tax avoidance — was a form of tax avoidance used in Australia in the 1970s and early 1980s. Company contributions to a superannuation fund were claimed as tax deductions, but the money immediately went back to the company. In the taxonomy of tax schemes this one … Wikipedia
Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… … Wikipedia
Stockholm congestion tax — The Stockholm congestion tax ( sv. Trängselskatt i Stockholm), also found referred to as the Stockholm congestion charge, is a congestion pricing system implemented as a tax which is levied on most vehicles entering and exiting central Stockholm … Wikipedia
Income Tax Assessment Act 1997 — is an act of the Parliament of Australia. It s one of the main statutes under which income tax is calculated. The act is a rewrite in plain English of the prior Income Tax Assessment Act 1936. New matters are now generally added to the 1997 act… … Wikipedia
Interest tax shield — The reduction in income taxes that results from the tax deductibility of interest payments. The New York Times Financial Glossary … Financial and business terms
interest tax shield — The reduction in income taxes that results from the tax deductibility of interest payments. Bloomberg Financial Dictionary … Financial and business terms