|
|
|
|
|
|
|
|
|
Tax clearance certificate
| Глоссарий по налогам |
Document issued to a taxpayer by the tax authorities certifying that the taxpayer has either paid all taxes due or that he is not liable to any taxes. in certain countries a tax clearance certificate must be produced before a person can leave the country.
|
|
Certificate, английский
- Сертификат (напр, летной годности)
- Сертификат
- Справка; свидетельство
- An official paper which states something
- A voucher or written testimony to the truth of any statement. an attestation of servitude, signed by the captain, is given with all discharges of men in the navy.
- Аттестат; паспорт; сертификат
- Сертификат (документ, удостоверяющий качество изделия, элемента конструкции), удостоверение, свидетельство; акт; аттестат; диплом о - for payment акт приёмки выполненных работ, дающий право на их оплату (представляется архитектором заказчику) "~ of approval свидетельство о качестве, сертификат качества (удостоверяющий соответствие материала или конструкции установленным требованиям) ~ of compliance сертификат соответствия поставщика, аттестат поставщика ~ of conformance [of conformity] сертификат соответствия (продукции требованиям, напр, стандартов) ~ of occupancy акт приёмки здания в эксплуатацию
- A digital document that is commonly used for authentication and to help secure information on a network. a certificate binds a public key to an entity that holds the corresponding private key. certificates are digitally signed by the certification authority that issues them, and they can be issued for a user, a computer, or a service.
- Digital representation of user or device attributes, including a public key, that is signed with an authoritative private key.
|
Double taxation, domestic and international, английский
Domestic double taxation arises when comparable taxes are imposed within a federal state by sovereign tax jurisdictions of equal rank. international double taxation arises when comparable taxes are imposed in two or more states on the same taxpayer in respect of the same taxable income or capital, e.g. where income is taxable in the source country and in the country of residence of the recipient of such income.
Horizontal equity, английский
- Doctrine which holds that similarly situated taxpayers should receive similar tax treatment, e.g. taxpayers who earn the same amount of income or capital should be accorded equal treatment.
- Fairness, in terms of equal treatment of different people in the same circumstances.
|
|
|
|
|
|
|
