- corporate tax view
- Инвестиции: теория корпоративного налога
Универсальный англо-русский словарь. Академик.ру. 2011.
corporate tax view
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Corporate tax view — The argument that double (corporate and individual) taxation of equity returns makes debt a cheaper financing method. The New York Times Financial Glossary … Financial and business terms
corporate tax view — The argument that double (corporate and individual) taxation of equity returns makes debt a cheaper financing method. Bloomberg Financial Dictionary … Financial and business terms
Corporate Tax — A levy placed on the profit of a firm, with different rates used for different levels of profits. Corporate taxes are taxes against profits earned by businesses during a given taxable period; they are generally applied to companies operating… … Investment dictionary
personal tax view — (of capital structure) The argument that the difference in personal tax rates between income from debt and income from equity eliminates the disadvantage of the double taxation (corporate and personal) of income from equity. Bloomberg Financial… … Financial and business terms
Tax revenue — is the income that is gained by governments because of taxation of the people.Just as there are different types of tax, the form in which tax revenue is collected also differs; furthermore, the agency that collects the tax may not be part of… … Wikipedia
Tax shift — or Tax swap is a change in taxation that eliminates or reduces one or several taxes and establishes or increases others while keeping the overall revenue the same. [cite web url = http://sustainableprosperity.ca/about/faqs/#eight title = Will… … Wikipedia
Personal tax view (of capital structure) — The argument that the difference in personal tax rates between income from debt and income from equity eliminates the disadvantage from the double taxation (corporate and personal) of income from equity. The New York Times Financial Glossary … Financial and business terms
Tax — Taxation An aspect of fiscal policy … Wikipedia
Tax incidence — In economics, tax incidence is the analysis of the effect of a particular tax on the distribution of economic welfare. Tax incidence is said to fall upon the group that, at the end of the day, bears the burden of the tax. The key concept is that… … Wikipedia
Tax holiday — A tax holiday is a temporary reduction or elimination of a tax. Governments usually create tax holidays as incentives for business investment. The taxes that are most commonly reduced by national and local governments are sales taxes. In… … Wikipedia
Corporate citizenship — is a term used to describe a company s role in, or responsibilities towards society. For this reason it is sometimes used interchangeably with corporate social responsibility, and in fact many companies including Microsoft, IBM and Novartis have… … Wikipedia
