Англо-русский словарь по инвестициям. 2014.
Net Investment Income — Income received from investment assets (before taxes) such as bonds, stocks, mutual funds, loans and other investments (less related expenses). The individual tax rate on net investment income depends on whether it is interest income, dividend… … Investment dictionary
unfranked investment income — Investment income received by a company that has suffered income tax at source, e.g. debenture interest received. Unfranked investment income is the net amount received plus the income tax suffered … Accounting dictionary
Tax system in China — Taxes provide the most important revenue source for the Government of the People s Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro economic regulation, and greatly affects China s economic… … Wikipedia
Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… … Wikipedia
income tax — n: a tax on the net income of an individual or a business compare excise, property tax Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
Income taxes in Canada — constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the last fiscal year, the government collected roughly three times more personal income taxes than it did corporate… … Wikipedia
Tax 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,… … Wikipedia
net interest — ➔ interest * * * net interest UK US noun [U] FINANCE, BANKING, TAX ► the rate of interest earned by a bank account or an investment after tax has been paid: »A saver now gets 3.22% net interest on £2,500 in one of our accounts. ► the difference… … Financial and business terms
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… … Wikipedia
Tax — Taxation An aspect of fiscal policy … Wikipedia
