(value-added tax)
51Tax-free shopping — refers to the opportunity for customers to purchase goods or services without paying any tax normally collected at retail, such as sales tax, Goods and Services Tax, value added tax, or consumption tax.Tax free shopping in the United StatesTax… …
52Gross value added — or GVA is a measure in economics of the value of goods and services produced in an area or sector of an economy. [cite web|url=http://www.kent.gov.uk/NR/rdonlyres/FAB3A161 2BB5 40EA 891F 0E2624C7C5E9/5304/ecn0206gvabriefing.pdf|title=Gross Value… …
53Tax competition — exists when governments are encouraged to lower fiscal burdens to either encourage the inflow of productive resources or discourage the exodus of those resources. Often, this means a governmental strategy of attracting foreign direct investment,… …
54tax point — For value added tax purposes, the time at which a supply is treated as taking place. Related links value added tax Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …
55Shareholder Value Added - SVA — A value based performance measure of a company s worth to shareholders. The basic calculation is net operating profit after tax (NOPAT) minus the cost of capital from the issuance of debt and equity, based on the company s weighted average cost… …
56Cash Surplus Value Added — (CsVA) is a measure of business profitability defined as the EBITDA after tax generated by the business less its required return. The required return is an annuity based on the purchase price of the assets in use in the business, inflated to… …
57value-addedtax — value added tax n. Abbr. VAT A tax on the estimated market value added to a product or material at each stage of its manufacture or distribution, ultimately passed on to the consumer. * * * …
58Tax farming — was originally a Roman practice whereby the burden of tax collection was reassigned by the Roman State to private individuals or groups. In essence, these individuals or groups paid the taxes for a certain area and for a certain period of time,… …
59Tax harmonization — refers to the process of making taxes identical or at least similar in a region. In practise, it usually means increasing tax in low tax jurisdictions, rather than reducing tax in high tax jurisdictions or a combination of both. The best example… …
60Economic value added — Valeur économique ajoutée Pour les articles homonymes, voir EVA. La valeur économique ajoutée (Economic Value Added, EVA) est l excédent de résultat du à l activité d une organisation par rapport au coût du financement des apporteurs de capitaux …
