- tax benefits
- налоговые льготы ;
Англо-Русский словарь финансовых терминов. 2000.
Англо-Русский словарь финансовых терминов. 2000.
Tax benefits of debt — In the context of corporate finance, the Tax Benefits of Debt or Tax Advantage of Debt refers to the fact that from a tax perspective it is cheaper for firms and investors to finance with debt than with equity. Under a majority of taxation… … Wikipedia
Tax shelter — Tax shelters are any method of reducing taxable income resulting in a reduction of the payments to tax collecting entities, including state and federal governments. The methodology can vary depending on local and international tax laws.In North… … Wikipedia
Tax equalization — very much relates to the arena of international assignments.It all starts when a company takes the decision of sending employees abroad from his headquarters homelocation and / or from any location / subsidiary to any other location /… … Wikipedia
tax benefit — UK US noun [C] (also tax advantage) TAX ► a reduction in the amount of tax that a person or organization would normally have to pay in a particular situation, for doing something that the government is trying to encourage: »There are some very… … Financial and business terms
Tax credit — The term tax credit describes two different concepts:*The first is a recognition of partial payment already made towards taxes due. *The second is a state benefit paid to employees through the tax system, which has the effect of increasing… … Wikipedia
Tax Benefit — A tax benefit is an allowable deduction on a tax return intended to reduce a taxpayer s burden while typically supporting certain types of commercial activity. A tax benefit allows some type of adjustment benefiting a taxpayer s tax liability.… … Investment dictionary
Tax-Advantaged — Any type of investment, account or plan that is either exempt from taxation, tax deferred or offers other types of tax benefits. Examples of Tax Advantaged investments are municipal bonds, partnerships, UITs and annuities. Tax advantaged plans… … Investment dictionary
Tax Clawback Agreement — An arrangement whereby the tax benefits received from a given venture are reinvested in the venture to cover any cash shortages. A tax clawback is just one of many types of clawback arrangements, which cover various distributions such as profits … Investment dictionary
tax haven affiliate — A wholly owned entity in a low tax jurisdiction that is used to channel funds to and from a multinational s foreign operations. The tax benefits of tax haven affiliates were largely removed in the US by the Tax Reform Act of 1986. Bloomberg… … Financial and business terms
tax straddle — Technique used in futures and options trading to create tax benefits. For example, an investor with a capital gain takes a position creating an artificial offsetting loss in the current tax year and postponing a gain from the position until the… … Financial and business terms
Tax Swap — A method of crystallizing capital losses by selling losing positions and purchasing companies within similar industries that have similar fundamentals. Investors can circumvent the IRS wash sale rule and utilize tax benefits of capital losses by… … Investment dictionary