- corporation tax year
- налоговый год корпорации
Англо-русский экономический словарь.
Англо-русский экономический словарь.
Corporation tax in the Republic of Ireland — is a levy on a company’s profits. The tax is charged on both a company s income and chargeable gains. The corporation tax in Ireland is quite low, and is often cited as an example of tax competition, as it is used as an incentive for foreign… … Wikipedia
corporation tax — The tax charged on companies resident for tax purposes in the UK and foreign companies operating through a UK branch, tax is calculated as a percentage of taxable profit, i.e. taxable income less deductible expenses, reliefs and allowances. For… … Law 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
Advance corporation tax — (ACT) was the scheme under which companies made an advance payment of corporation tax when they distributed dividend payments to shareholders. This payment was then offset against the company s final corporation tax bill. Certain recipients, such … Wikipedia
Categorisation of long-term insurance business for corporation tax purposes in the United Kingdom — For corporation tax purposes in the United Kingdom, long term insurance business is divided into different categories. The reason for this is that each category of business is given a different tax treatment. The categorisation is currently set… … Wikipedia
advance corporation tax — Also known as ACT. Dresdner Kleinwort Wasserstein financial glossary corporation tax liabilities are normally payable nine months after the end of the chargeable accounting period to which they relate. However, where a company pays a dividend (… … Financial and business terms
irrecoverable advance corporation tax — Formerly, advance corporation tax paid that could be set against the current year s gross corporation tax (GCT) or carried back against GCT arising on profits for the accounting periods beginning in the preceding six years, as it exceeded the… … Accounting dictionary
recoverable advance corporation tax — Formerly, advance corporation tax (ACT) that could be set off in full against the current year s gross corporation tax liability or set back against gross corporation tax for accounting periods beginning six years preceding the current accounting … Accounting dictionary
mainstream corporation tax — The tax charged on companies resident for tax purposes in the UK and foreign companies operating through a UK branch, tax is calculated as a percentage of taxable profit, i.e. taxable income less deductible expenses, reliefs and allowances. For… … Law dictionary
Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… … Wikipedia
tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 … Law dictionary