- tax umbrella
- "налоговый зонтик", уменьшение налогов компании путем зачета потерь прошлых лет
Большой англо-русский и русско-английский словарь. 2001.
Большой англо-русский и русско-английский словарь. 2001.
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
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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
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