imputation system of taxation
- imputation system of taxation
гос. фин. система приписывания [вменения\], система условного начисления (налогов)
See:
Англо-русский экономический словарь.
Смотреть что такое "imputation system of taxation" 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 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
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
system — sys‧tem [ˈsɪstm] noun [countable] an arrangement or organization of ideas, methods, or ways of working: • Deregulation has created worries about the stability of the country s financial system. • All staff will benefit from a well run… … Financial and business terms
Taxation of Superannuation in Australia — Superannuation in Australia is taxed at three points: on contributions made, investment income and benefits paid.Tax on Investment IncomeThe investment income of a superannuation fund is assessable income of the superannuation fund. However,… … Wikipedia
Dividend imputation — is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it… … Wikipedia
Dividend Imputation — An arrangement in Australia and several other countries that eliminates the double taxation of cash payouts from a corporation to its shareholders. Australia has allowed dividend imputation since 1987. Through the use of tax credits called… … Investment dictionary
dividend imputation — /dɪvədɛnd ɪmpjuˈteɪʃən/ (say divuhdend impyooh tayshuhn) noun a taxation system designed to avoid a double taxation on company profits both at the corporate and at the individual level, by allowing the individual to claim the tax on dividends… …
ИМПУТАЦИОННАЯ — (ЗАЧЕТНАЯ) СИСТЕМА КОРПОРАЦИОННОГО НАЛОГА (англ. Imputation System; от англ. Impute вменять, приписывать) система исчисления налоговых обязательств юридических лиц субъектов обложения корпорационным налогом, введенная в Бельгии, Дании, Ирландии,… … Энциклопедия российского и международного налогообложения
Individual Savings Account — An Individual Savings Account (ISA; pronounced /ˈaɪsə/) is a financial product available to residents in the United Kingdom. It is designed for the purpose of investment and savings with a favourable tax status. Money is contributed from… … Wikipedia
КЛАССИЧЕСКАЯ СИСТЕМА КОРПОРАЦИОННОГО НАЛОГА — (classical system of corporation tax) Система налогообложения компаний, предполагающая раздельное налогообложение компании и ее акционеров. При ее применении прибыли компании облагаются налогом дважды: сначала – как прибыль компании, а затем,… … Словарь бизнес-терминов
