abusive tax shelter


abusive tax shelter
гос. фин. незаконное [злоупотребляющее\] налоговое прикрытие* (незаконное уменьшение налогового бремени путем занижения налогооблагаемой базы; напр., путем завышения стоимости приобретенных активов по сравнению с подлинной рыночной стоимостью и как следствие завышения амортизационных расходов и занижения прибыли)

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злоупотребляющее налоговое "укрытие": 1) товарищество с ограниченной ответственностью, требующее, по мнению налоговых органов, чрезмерных и незаконных налоговых скидок; товарищество, у которого Служба внутренних доходов США отобрала налоговые льготы; 2) использование незаконных методов уменьшения налогового бремени.

Англо-русский экономический словарь.

Смотреть что такое "abusive tax shelter" в других словарях:

  • Abusive Tax Shelter — An investment scheme that claims to reduce income tax without changing the value of the user s income or assets. Abusive tax shelters serve no economic purpose other than lowering the federal or state tax owed when filing. Often, these schemes… …   Investment dictionary

  • abusive tax shelter — In the USA, a limited partnership that the Internal Revenue Service (IRS) considers is claiming illegal tax deductions, often by increasing the value of purchased property as a basis for inflated depreciation write offs. The IRS is taking steps… …   Accounting dictionary

  • abusive tax shelter — A limited partnership that the IRS judges to be claiming tax deductions illegally. Bloomberg Financial Dictionary …   Financial and business terms

  • tax shelter — tax shield Any financial arrangement made to lower a person s or a company s tax liabilities. See: abusive tax shelter …   Accounting dictionary

  • KPMG tax shelter fraud — The KPMG tax shelter fraud scandal involves allegedly illegal U.S. tax shelters by KPMG that were exposed beginning in 2003. In early 2005, the United States member firm of KPMG International, KPMG LLP, was accused by the United States Department …   Wikipedia

  • Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

  • Tax patent — A tax patent is a patent that discloses and claims a system or method for reducing or deferring taxes. Tax patents are granted predominantly in the United States but can be granted in other countries as well. [ [http://www.delphion.com/details?pn …   Wikipedia

  • Michael Hamersley — Michael C. Hamersley Residence El Dorado Hills, California Education Juris Doctor, MBA …   Wikipedia

  • Charitable organizations (Canada) — Charitable organizations in Canada are regulated under the Canadian Income Tax Act through the Charities Directorate of the Canada Revenue Agency. There are more than 85,600 registered charities in Canada.[1] The charitable sector employs over 2… …   Wikipedia

  • Internal Revenue Service — Infobox Government agency agency name = Internal Revenue Service nativename = IRS abbreviation = IRS logo width = 160px logo caption = seal width = 140px seal caption = formed = July 9, 1953 preceding1 = Bureau of Internal Revenue jurisdiction =… …   Wikipedia

  • KPMG — Infobox Company company name = KPMG company company type = Swiss Cooperative foundation = 1987; merger of Peat Marwick International and Klynveld Main Goerdeler location = [http://www.kpmg.com/Global/WhoWeAre/Locations/Global/Pages/default.aspxKPM… …   Wikipedia


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