Англо-русский экономический словарь.
Tax Shelter — A legal method of minimizing or decreasing an investor s taxable income and, therefore, his or her tax liability. Tax shelters can range from investments or investment accounts that provide favorable tax treatment, to activities or transactions… … Investment dictionary
Tax Evasion — An illegal practice where a person, organization or corporation intentionally avoids paying his/her/its true tax liability. Those caught evading taxes are generally subject to criminal charges and substantial penalties. There is a difference… … Investment dictionary
tax evasion — n: a willful and esp. criminal attempt to evade the imposition or payment of a tax convicted of tax evasion Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. tax evasion … Law dictionary
tax avoidance — noun the minimization of tax liability by lawful methods • Hypernyms: ↑minimization, ↑minimisation * * * ˈtax avoidance [tax avoidance] noun uncountable … Useful english dictionary
tax avoidance — The minimization of one s tax liability by taking advantage of legally available tax planning opportunities. Tax avoidance may be contrasted with tax evasion which entails the reduction of tax liability by using illegal means Compare tax evasion … Black's law dictionary
minimization — noun the act of reducing something to the least possible amount or degree or position • Syn: ↑minimisation • Ant: ↑maximization • Derivationally related forms: ↑minimise (for: ↑minimisation), ↑ … Useful english dictionary
Income Tax Assessment Act 1936 — is an act of the Parliament of Australia. It s one of the main statutes under which income tax is calculated. The act is gradually being rewritten into the Income Tax Assessment Act 1997, and new matters are generally now added to the 1997… … Wikipedia
Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States … Wikipedia
Cridland v Federal Commissioner of Taxation — Court High Court of Australia Full case name Cridland v Federal Commissioner of Taxation … Wikipedia
Family Limited Partnership - FLP — A type of partnership designed to centralize family business or investment accounts. FLPs pool together a family s assets into one single family owned business partnership that family members own shares of. FLPs are frequently used as an estate… … Investment dictionary
Bart Cummings — James Bartholomew Bart Cummings AM (born 14 November 1927) is one of the most successful Australian racehorse trainers, and is known as the Melbourne Cup King, having won the race that stops a nation a record eleven times.Early lifeCummings was… … Wikipedia
