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International taxation
| Глоссарий по налогам |
Traditionally, international taxation refers to treaty provisions relieving international double taxation. in broader terms, in includes domestic legislation covering foreign income of residents (worldwide income) and domestic income of non-residents.
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International, английский
- Международный
- A интернацио- нальный; pseudo~ псевдоинтернациональный alphabet, language
- Профсоюз, имеющий первичные организации более чем в одной стране int – ist
International abolitionist federation, английский
International academy of astronautics, английский
Международная академия астронавтики
International academy of indoor air, английский
International access, английский
Выход на международную связь
International access code, английский
- Код выхода на международную линию
- The prefix that is used to direct a call internationally. the international access code is 011 in the united states and 00 in much of the rest of the world.
International accounting standard, английский
Международный стандарт финансовой отчетности
International accounting standard;, русский
International accounting standards (ias), английский
International accounting standards board, английский
International accounting standards board (iasb), английский
- Formed in 2001 to develop global accounting standards for use in the preparation of financial reports.
- The group that creates and issues the international financial reporting standards (ifrs). it is the successor to the iasc (international accounting standards committee,) which created the ias (international accounting standards).
International accounting standards committee, английский
Комитет по международным стандартам финансовой отчетности
International ach transaction, английский
An automated clearing house (ach) funds transfer between an originating party and a receiving party that involves at least one depository financial institution that is not located in the territorial jurisdiction of the united states.
International active sun year, английский
Международный год активного солнца 1ат indicated air temperature приборная температура воздуха
International administrative aeronautical, английский
Radio conference международная административная конференция по аэронавигационным радиосредствам
International aeradio ltd guide, английский
Наставление фирмы «интернешнл эрэйдио лимитед» для линейных пилотов
International aero press, английский
Международное издательство авиационной литературы
International aerobatic club, английский
Международный клуб высшего пилотажа
International afss, английский
International agency for research on cancer, английский
International agreement, английский
Международное соглашение
Provisions, английский
- All sorts of food necessary for the subsistence of the army and navy. those shipped on board for the officers and crew of any vessel, including merchant-ships, are held in a policy of insurance, as part of her outfit.
- Резервы на покрытие возможных потерь
Legislation, английский
- Law enacted by a legislative body.
- Собир. законопроекты, находящиеся на рассмот-рении законодательного органа
Traditional, английский
A традиционный grammar
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Uncontrolled transaction, английский
Transaction between independent and unrelated enterprises.
Fixed base, английский
This term was used in the oecd and un model tax treaties in the context of independent personal services, but the former article 14 has been removed from the oecd model and these issues are now generally dealt with under article 7, dealing with business profits attributed to permanent establishments. it denotes a centre of activity of a fixed or permanent character from which such services can be carried out such as a physician`s consulting room. the fixed base provision attributes the right to tax income from independent personal services to the "other" country (i.e. the source country) if the taxpayer has a fixed base available to him in that country and income is attributable to that fixed base.
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