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)

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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:

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  • 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

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  • 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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