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Foreign bank accounts (u.s.)
| Глоссарий по оффшорам |
Every united states resident,partnership, corporation, estate or trust must advise the united statestreasury of any financial interest in or signature authority over a foreignbank, securities or other financial account in a foreign country and mustreport that relationship each calendar year by filing form 90-22.1 with thetreasury department on or before june 30 of the succeeding year. this reportmust be at the following address: united states treasury department, p.o.box 28309, central station, washington, dc 20005. a "foreign country"includes all geographical areas located outside the united states, guam,puerto rico, and the u.s. virgin islands.
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Partnership, английский
- Партнерство
- Association of two or more person (individuals or companies) formed for the purpose of making a profit. a partnership can be a general partnership or a limited partnership depending on the extent of each party`s liability. a general partnership is characterized by the unlimited liability of the general partners for partnership debts. also see: limited partnership.
- A legal entity or formal arrangement between two or more partners to manage and operate a business, governed by a partnership agreement. the partners have direct rights to a share of the assets and the profits of the partnership. an example of a partnership is a limited partnership.
- The set of rules on a computer and a portable device that allow digital media files and other information to be synchronized.
- Shared ownership among two or more individuals, some of whom may, but do not necessarily, have limited liability with respect to obligations of the group. see: general partnership, limited partnership, and master limited partnership.
- A firm owned by two to twenty people who share profits and usually have unlimited liability for the firm’s debts and obligations.
- Простое товарищество
Corporation, английский
- A group of persons who get a charter granting them as a body certain legal powers, rights, privileges, and liabilities as an individual
- A business owned by investors who buy part of the company through shares of stock.
- См. corporate body
- Корпорация; общество, см. corporate enterprises; corporate institution
- A legal entity that is separate and distinct from its owners. a corporation is allowed to own assets, incur liabilities, and sell securities, among other things.
Securities, английский
- Ценные бумаги (редко — облигации с пере ленным размером процента; облигации, ставка процентов по которым увязана с каким-либо индексом; облигации, которые можно обменять на акции)
- Shares and debt obligations of every kind,including options, warrants, and rights to acquire shares and debtobligations.
- Documents providing evidence of a share in the capital of a company (e.g. share certificate), or the indebtedness of some person to the holder (e.g. government or corporate bonds) or similar legal rights.
- Paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity (stocks) or debt obligations (bonds).
- Ценные бумаги
Relationship, английский
- Отношение: соотношение; связь; взаимоотношение; взаимосвязь
- Отношение, степень родства
- A way in which someone or something is connected to another the incidence of the disease has a close relationship to the environment. he became withdrawn and broke off all relationships with his family.
- Зависимость, соотношение
- A connection between objects.
- A logical connection between entities.
- A smartart graphic layout type that includes layouts designed to illustrate connections.
- An association established between common fields (columns) in two tables. a relationship can be one-to-one, many-to-many, or one-to-many.
Department, английский
- Министерство; ведомство; управление; отдел
- A term by which the divisions in the public services are distinguished, as the civil, the commissariat, the military, the naval, the victualling, &c.
- An instance of parature that houses the data, files, and information for one client or organization. clients and organizations can have and operate multiple departments for various purposes and each department has its own segregated support portal by default. departments owned by the same client or organization are capable of sharing certain information; to learn more about sharing information between departments, consult the parature knowledgebase.
Washington, английский
- Шт. вашингтон {сша)
- Г. вашингтон {столица сша)
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Foreign investor in real property tax act of 1980 (firpta), английский
Under firpta and the economic recovery act of 1981, unless an exemption isgranted by the irs, upon the sale of real property owned by offshore(foreign) persons, the agency, attorney or escrow officer handling thetransaction is required to withhold capital gains taxes at the closing ofthe sale transaction. unless withheld and submitted to the irs, the partyhandling the sale transaction is personally liable for the taxes.
Flight capital, английский
- Money that flows offshore and likely neverreturns. flight is exacerbated by a lack of confidence as government growswithout bounds.
- Капитал, переводимый из одной страны в другую (во избежание потерь от инфляции, девальвации и т.п.)
- Экспортированный капитал
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