tax arbitrage

tax arbitrage
гос. фин. налоговый арбитраж (сложные схемы получения выгоды, основанные на использовании особенностей налогового законодательства; напр., покупка ценных бумаг, проценты по которым не облагаются налогом, на средства, полученные в кредит, выплаты по которому также вычитаются при расчете налогооблагаемого дохода, при соответствующих ставках может источником дополнительного дохода)
See:

Англо-русский экономический словарь.

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Смотреть что такое "tax arbitrage" в других словарях:

  • Tax Arbitrage — The practice of profiting from differences between the way transactions are treated for tax purposes. The complexity of tax codes often allows for many incentives which drive individuals to restructure their transactions in the most advantageous… …   Investment dictionary

  • tax arbitrage — Trading that takes advantage of a difference in tax rates or tax systems as the basis for profit. Bloomberg Financial Dictionary …   Financial and business terms

  • Arbitrage — For the upcoming film, see Arbitrage (film). Not to be confused with Arbitration. In economics and finance, arbitrage (IPA: /ˈɑrbɨtrɑːʒ/) is the practice of taking advantage of a price difference between two or more markets: striking a… …   Wikipedia

  • arbitrage — The purchase of a commodity against the simultaneous sale of a commodity to profit from unequal prices. The two transactions may take place on different exchanges, between two different commodities, in different delivery months, or between the… …   Financial and business terms

  • Arbitrage Bond — A lower rate debt security issued by a municipality prior to the call date of the municipality s existing higher rate security. Proceeds from the issuance of lower rate bonds are invested in treasuries until the call date of the higher interest… …   Investment dictionary

  • United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …   Wikipedia

  • Jurisdictional arbitrage — is the practice of taking advantage of the discrepancies between competing legal jurisdictions. It takes its name from arbitrage, the practice in finance of purchasing a good at a lower price in one market and selling it at a higher price in… …   Wikipedia

  • Municipal Bond Arbitrage — Municipal bond arbitrage, also called municipal bond relative value arbitrage, municipal arbitrage, or just muni arb, generally consists of building a leveraged portfolio of high quality, tax exempt municipal bonds and simultaneously hedging the… …   Wikipedia

  • Municipal bond arbitrage — Municipal bond arbitrage, also called municipal bond relative value arbitrage, municipal arbitrage, or just muni arb, generally consists of building a leveraged portfolio of high quality, tax exempt municipal bonds and simultaneously hedging the… …   Wikipedia

  • Russian Tax Code — The Russian Tax Code is the primary tax law for the Russian Federation. The Code was created, adopted and implemented in three stages. Part One, enacted July 31, 1998, also referred to as General Part , regulates relationships between taxpayers,… …   Wikipedia

  • Regulatory Arbitrage — A practice whereby firms capitalize on loopholes in regulatory systems in order to circumvent unfavorable regulation. Arbitrage opportunities may be accomplished by a variety of tactics, including restructuring transactions, financial engineering …   Investment dictionary


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