- profits chargeable to corporation tax
- Бухгалтерия: прибыль, облагаемая налогом на доходы компаний (Великобритания)
Универсальный англо-русский словарь. Академик.ру. 2011.
profits chargeable to corporation tax
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United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government … Wikipedia
corporation tax — The tax charged on companies resident for tax purposes in the UK and foreign companies operating through a UK branch, tax is calculated as a percentage of taxable profit, i.e. taxable income less deductible expenses, reliefs and allowances. For… … Law dictionary
Corporation tax in the Republic of Ireland — is a levy on a company’s profits. The tax is charged on both a company s income and chargeable gains. The corporation tax in Ireland is quite low, and is often cited as an example of tax competition, as it is used as an incentive for foreign… … Wikipedia
Corporation Tax Act 2010 — Parliament of the United Kingdom Long title An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes … Wikipedia
gross corporation tax — The total corporation tax payable on the profits chargeable to corporation tax for an accounting period, before deduction of any income tax suffered on taxed income. The figure formerly also included any advance corporation tax paid on… … Accounting dictionary
corporation tax — Taxation payable by companies, as opposed to individuals and trusts. Dresdner Kleinwort Wasserstein financial glossary Tax chargeable on the profits of a UK company. Financial Services Glossary * * * corporation tax corporation tax ➔ tax1 * * *… … Financial and business terms
corporation tax — CT Tax charged on the total profits of a company resident in the UK arising in each accounting period The rate of corporation tax depends on the level of profits of the company. The small companies rate of 19% currently applies to companies with… … Big dictionary of business and management
total profits — Profits chargeable to corporation tax (PCTCT), including profits from trading, property, investment income, overseas income, and chargeable gains, less charges … Accounting dictionary
total profits — Profits chargeable to corporation tax (PCTCT), including profits from trading, property, investment income, overseas income, and chargeable gains, less charges … Big dictionary of business and management
tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 … Law dictionary
chargeable gain — chargeable gain/chargeable loss Under the Taxation of Capital Gains Act 1992, a company is subject to corporation tax on capital gains at the same rate as for the remainder of its profits but the use of revenue losses to offset gains and of… … Law dictionary
