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Alienation of income
| Глоссарий по налогам |
Term generally used to describe the transfer of the right to receive income from a source while not necessarily transferring the ownership of that source to the same person.
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Alienatā mente, латинский
Alienatio [onis, f], латинский
Alienation, шведский
Alienation, английский
- The transfer of title to real property by one person to another.
- A psychological condition in which a person develops the feeling of not being part of the everyday world, and as a result often becomes hostile to other people
Alienation clause, английский
A clause in a mortgage that gives the lender the right to call the entire loan balance due if the property is sold; due-on-sale clause.
Alienation de la propriété, французский
Alienator [oris, m], латинский
Income, английский
- Recipient unit — единица обследования (при бюджетных обследованиях классифицируется по признаку получения дохода; в снс)
- Годовой доход; приход; заработок
Income (gross), английский
Валовой доход
Income (net), английский
Income account, английский
Счет прибылей и убытков
Income and expenditure account, английский
Счет прибылей и убытков
Income and wealth assessment, английский
Исчисление дохода и богатства
Income approach (valuation technique), английский
Uses valuation techniques to convert future amounts (for example cash flows or earnings) to a single present amount (discounted). the measurement is based on the value indicated by current market expectations about those future amounts.
Income approach to value, английский
An estimate of value based on the monetary returns that a property can be expected to generate; capitalization. contrast with the cost approach to value and the market data approach to value.
Income baskets, английский
Category to which certain income is allocated. losses in one basket may not be used to offset gains in another basket. specified in u.s. tax code.
Income beneficiary, английский
One who receives income from a trust.
Income bond, английский
- A bond whose payment of interest is contingent on sufficient earnings. these bonds are commonly used during the reorganization of a failed or failing business.
- Облигация, доход на которую выплачивается при наличии у компании прибыли
Income bracket, английский
Уровень доходов
Income bracket (s), английский
Группировка по уровню доходов
Transferring, английский
- Lifting an entire load of logs from one mode of transportation and placing the logs on another carrier (22).
- Нанесение информации на технический носитель
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Corporation shopping, английский
Term sometimes used in addition to treaty shopping to denote the use of tax treaty provisions by interposing a company instead of a different form of association for which tax relief would not been available.
Treaty override, английский
Term broadly used to refer to the subsequent enactment of legislation which conflicts with prior treaty obligations. as a general rule, the provisions of a tax treaty implemented domestically prevail over other domestic legislation. however, in some countries the relations is governed by the "last in time" rule.
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