tax umbrella

tax umbrella
гос. фин. "налоговый зонтик" (защита налогооблагаемой прибыли текущего или будущего периода от части налоговых обязательств путем зачета убытков прошлых лет в счет текущих или будущих доходов)
See:

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налоговый "зонтик": перенос вперед убытков прошлых лет для защиты текущих и будущих доходов от налогов; см. tax loss carryback/carryforward.
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налоговый зонтик

Англо-русский экономический словарь.

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Смотреть что такое "tax umbrella" в других словарях:

  • Tax Umbrella — The use by a company of the losses it sustained in previous years to offset taxes on the profits it achieves in future years. Individuals can also use a tax umbrella so that their investment losses in previous years offset their investment gains… …   Investment dictionary

  • tax umbrella — Tax loss carryforwards from previous business losses that form a tax shelter for profits earned in current and future years. Bloomberg Financial Dictionary …   Financial and business terms

  • Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Umbrella company — In the United Kingdom, an umbrella company acts as employer to independent contractors who work under temporary contract, usually through a specialist employment agency. Recruitment agencies will only issue contracts to a limited company. Since… …   Wikipedia

  • Налоговый зонтик — перенос вперед убытков прошлых лет для защиты текущих и будущих доходов от налогов посредством занижения этих доходов на величину убытков. По английски: Tax umbrella См. также: Налоговое планирование Финансовый словарь Финам …   Финансовый словарь

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • performing arts — arts or skills that require public performance, as acting, singing, or dancing. [1945 50] * * * ▪ 2009 Introduction Music Classical.       The last vestiges of the Cold War seemed to thaw for a moment on Feb. 26, 2008, when the unfamiliar strains …   Universalium

  • Common contractual fund — A Common Contractual Fund (CCF) is a new collective investment scheme structure in Ireland introduced by the European Communities UCITS Regulations, 2003. The CCF is an unincorporated body established by a management company under which the… …   Wikipedia

  • Professional employer organization — A professional employer organization (PEO) provides outsourcing of payroll, workers compensation, human resources and employee benefits administration. It does this by hiring a client company’s employees, thus becoming their employer of record.… …   Wikipedia

  • Conservatism in the United States — For related and other uses, see Conservatism (disambiguation). Part of a series on Conservatism …   Wikipedia

  • ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… …   Encyclopedia of Judaism


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