attribution rules

attribution rules
гос. фин., канад. правила подразумеваемого владения*, правила приписывания* (правила, требующие, чтобы в ряде случаев перевода собственности между родителями и детьми или между супругами доход от собственности или доход (убыток), полученный при реализации капитальных активов, отражался в налоговой декларации первоначального собственника актива, а не лица, которому актив был передан)
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Англо-русский экономический словарь.

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Смотреть что такое "attribution rules" в других словарях:

  • Attribution Rules — A set of rules created by Canada Revenue Agency (CRA) that prevents investors from transferring assets between family members with the intention of avoiding taxes. The goal of these rules is to prevent individuals in higher tax brackets from… …   Investment dictionary

  • attribution — Under certain circumstances, the tax law applies attribution rules to assign to one taxpayer the ownership interest of another taxpayer. If, for example, the stock of X Corporation is held 60% by M and 40% by S, M may be deemed to own 100% of X… …   Black's law dictionary

  • attribution — Under certain circumstances, the tax law applies attribution rules to assign to one taxpayer the ownership interest of another taxpayer. If, for example, the stock of X Corporation is held 60% by M and 40% by S, M may be deemed to own 100% of X… …   Black's law dictionary

  • attribution theory — deals with the rules that most people use when they attempt to infer the causes of behaviour they observe. In general, people tend to attribute their own behaviour to the situation or circumstances (social environment ) in which they find… …   Dictionary of sociology

  • attribution theory — The theory that attempts to explore the rules governing the ways in which people attribute behaviour to external causes, social circumstance, or personality factors …   Philosophy dictionary

  • Group attribution error — The group attribution error is a group serving, attributional bias identical to the fundamental attribution error except that it occurs between different groups rather than different individuals.Group members are more likely to attribute the… …   Wikipedia

  • атрибуция — — [http://www.eionet.europa.eu/gemet/alphabetic?langcode=en] EN attribution Under certain circumstances, the tax law applies attribution rules to assign to one taxpayer the ownership interest of another taxpayer. (Source: WESTS) [http://www …   Справочник технического переводчика

  • stock — The goods and wares of a merchant or tradesman, kept for sale and traffic. In a larger sense, the capital of a merchant or other person, including his merchandise, money, and credits, or, in other words, the entire property employed in business.… …   Black's law dictionary

  • Mort pour la France — is a term used in the French legal system for people who died during a conflict, usually in service of the country. Montaigut le Blanc cemetery, tribute to the soldier killed during the First World War (Puy de Dôme, France) …   Wikipedia

  • Pāli Canon — The Pāli Canon is the standard collection of scriptures in the Theravada Buddhist tradition, as preserved in the Pali language. [Gombrich, Theravada Buddhism , 2nd edn, Routledge, London, 2006, page 3] It is the only completely surviving early… …   Wikipedia

  • biblical literature — Introduction       four bodies of written works: the Old Testament writings according to the Hebrew canon; intertestamental works, including the Old Testament Apocrypha; the New Testament writings; and the New Testament Apocrypha.       The Old… …   Universalium


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