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Page 1: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

�������������������������� ����������������������

� � �

� � � � � � ��� � � � �

��

- � � � � � � � � � �� � � � � � �� � � �

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��

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Page 2: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

ABATEMENT

� � �� � � � � � �� �

ABUSE OF LAW

�� � � � �� � � �� �

�� � � � � �

ACCELERATED DEPRECIATION

� �� � � � � �� � � � � � � � �

� � � � �� � � � ��

ACCOUNTING BASIS

� � �� � � � � �� �� � � � � � � �� � � � �� � �

�� � � � � � � �

ACCOUNTING PERIOD ,

ACCOUNTS PAYABLE

�� � � � � � � � ��� � � � � � �� � � ��

ACCOUNTS RECEIVABLE

� � � �� � �� �� � � � � � � �� � � � � �

ACCOUNTING RECORDS

� � � �� � � � �� � � � �� � �

� �� � � �� �� � � - �

� ACCRUAL BASIS (ACCRUAL METHOD)

,

,

AD VALOREM TAX ,

ADMINISTRATIVE COMPANY ��� �

ADMINISTRATIVE EXPENSES

�� � � � � - � � �� ��� �� � � � � � � �� ��� � � � � � � � �

� � � � � .

ADMINISTRATIVE OFFICE

�� � � � �� � � �� �� � � � � �� � � ��

��

ADVANCE PRICING ARRANGEMENT (APA)

�� � � � � �� � � �� �� �� �

� � � � � �� �� � � � �� � � �

� � � � � � � � ��� � � � � �

� � � � � � �� ��� � � � � � ���

ADVANCE RULING

�� � � � � �� �� � � � �

� � � � � � ��

Page 3: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� AFFILIATED

COMPANIES � �� � � � � � � �� � �� � � �

AFFILIATION PRIVILEGE

� � � � �� � ��� � � - � �� �� � � � �

� �� � � � � ��

AGENCY

, ( ). � �

� � � � � � ��� � �� � � �� � �

� � � �� � � � � � � �� � ��� � � � � � �

AGGREGATION

�� � � � � �� � � �� � �

� � � � � � ���

ALIEN, TAX TREATMENT OF

�� � � � � �� � ��� � � � � � � �� � � �� �� � �� � � � � � �

ALIENATION OF INCOME

�� � � � � � � �� � - � � � � � �

� � � � � �

ALLOCATION

� � � � � � � � ��� �� � � � � �

� �

ALLOWANCE � � �� �� � �� � �

� �� � � � � �� � � �� � � �

AMORTIZATION

� � � � � � � � �� �

AMORTIZATION METHOD

� � � � � �� � � �� �� � � � � � �

� � �� �� � � �� � � ��� � � � � � ��

� � � �

��� � �

��

APPORTIONMENT METHOD

� � �� � � � � � �� � �� � �� � �

�� � � � �� � � � �� � �

ARBITRAGE � � �� � � � � � �

�� � � � � � � �� � �� � � � � ��

���

ARBITRAGE, TAX

� � �� � � �� �� � � � � �

��

ARBITRATION

�� � � � � � �� � � �� � �� �

� � � �� � �� � � � �� � �

Page 4: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

« » ARM’S LENGTH PRINCIPLE

� �� � � � � � � �� � � � � � � �

� �� �� � � � ��� � � � � � � �

� � �

�� � � ARM’S LENGTH RANGE

�� � � � ��� � �� � � � � �� � � � � � �

� � � � �

� � � ARM’S LENGTH TRANSACTION

� � �� � � � � � � ��

ASSESSMENT � � �� � ��

ASSOCIATED ENTERPRISES

� �� � � �� � � � � � � �� � � � � �� � � �� �� � �� � � � � �

ATTRIBUTION RULES

�� � � � � � ��� � � � � � �� �

� � � � �

AUDIT � � � � � � � �� � � � � � � � �

�� � � � � � � � �

AUXILIARY ACTIVITIES

� � � �� � � �� � �� � � �

� � �� � �� � � �� �� � � � ��� � � �� � � �

� � � � � � � � �� � � � � �

AUXILIARY COMPANY �� � � � �� � � �

� ��

AVOIDANCE

� � � �� � � � �� �� � � �� �

� � � � �� � � �� � � � �� � � � �

�� � � � �� . « »

Page 5: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

BACK-TO-BACK LOAN

� � � � �� � � �� � � �� � �

� BAD DEBT

�� � � � � �� � � �� � � � � � � � �

� �

BALANCE SHEET

� � � � � � � �� � �� � � � � � �� � � �

� �–� � �

BALANCING PAYMENT

�� � � � � � ��� � � � � � ��� � � � � � �

� � � � � � � �� � � � � ��

� ��

BANK SECRECY PROVISIONS

�� � � � � � � �� � �� � � �

�BAPA � � � �� � �

MAP APA.

� BASE COMPANY

�� � � � � � � � � �� � � ��� � � � �

� � � � � � � �� �� � � � � � �� � � � � � �� �� �

� �� � � � � �� �� � � �� �� � � �

BASE COST �� � � � � � �� �

� � � � � � � �

BEARER SECURITIES

�� � � � ��� � � � � � �� � � � � � - �� � ��

� � � � � �

BENEFICIAL OWNER

�� � � � � �� � �� � � � �� � � �

� � � �� � � � �� � � � � � � �� � � � �� � � �� � � �� � � � .

BENEFICIARY

�� � � � � � � �� �� � �� � � � �–

� �� � � � � �� � �� �� � � � �

BENEFITS IN KIND

�� � � � �� � � �� �� � � � � � � �

� � BENEFIT TEST

� � � � �� � � � � �� � �� � � �� �� �

� � � � � ��� � ��� � � � � � � �

�� � � � � �� � � ��� � �� � � � � � � �

Page 6: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

BERRY RATIO

� � � � � � � ��� � � � � � �

� � � � �

� �

BEST METHOD RULE

� � �� � �� � � � � �

�� � � � � � � ��� � � �� � � �

� � � � � � � �

��

�� � BILATERAL ADVANCE PRICING ARRANGEMENT (BAPA)

� � � � � � � �� � �

BOND

� � � � � � ��� � � � �

BOOK VALUE

� � �� � � � � � ��� � � � � � �

� �

BRACKETS

�� � � � � ��� � �� �� � � �� �� � � � �

� � �

BRANCH �� � � � � �� � �

�� � � � � � � - ��� � � � � �

� � ��� �

BRANCH PROFITS TAX (BPT) ��� � �

� � BRANCH TAX

�� � � � � � � �� � � � � �� � � �

�� � � � � �� � � ��� � � � � � �� ��� �

�� � � � � � � � � ��

-

BROTHER-SISTER CORPORATIONS

� � � �� � � � � � �� � � � � ��

BURDEN OF PROOF � � � � � � � � �

� �

BUSINESS ASSETS �� �� � � � �

� �� ��

"BUSINESS PURPOSE" TEST

�� � � � � � � � � ��� � �� � �� �� � � � � � � � �� �

�� � � � � � � �

BUY-IN PAYMENT

�� � � � � � �� � � � � ��� � � �� � � � � �

Page 7: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

BUY-OUT PAYMENT

�� � � � �� � �� �� � � � � � �

� � � � � � �

Page 8: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

CAPITAL ASSETS

� �� � � � ��

« » CALL OPTION

�� � � � � � �� � � �� � � � � � � �� � � � � � � � �

CAPITAL EXPENDITURE

� � �� � � � � ��� � � � � � � � ��

� � � � � �� � � � ��� �

CAPITAL GAIN � � � � �� � �

CAPITAL TAX �� � � � � � � �

� � � � � .

CAPITALIZE � � � � � �� � � � �

� � �

CAPITAL LOSS �� �� � � � � �

� CAPTIVE BANK

� �� � � �� �� � � � � �� � �

� � � � � �� � � � ��� � � � � � � �� �� � � � � � �

� � � � � �

��

CAPTIVE INSURANCE COMPANY

� �� � � �� �� � � � � �

� � �� � � �� �� � � � � � � � ��

� � �� � � � � ��� � � �� � �

� - � � �

�� � �

� CARRYBACK

��� � � � � � � � ��

� ��

� � ��

CARRYFORWARD ��� � � � � � � � �

� � �

�� � �

� ��

CARRYOVER

�� � � � � � � � ��� � � � � � � �

� � � �� � � �� ��carryforward�� � � �

(carryback). � �

� � � CASH BASIS (CASH METHOD)

� � �� � � � � � � �� � � � �

CCA ��� � � � �

Page 9: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

�� �

CENTRAL MANAGEMENT AND CONTROL

� � � � � � ��� � � � � �

� � �� � � �� � � �� � � � � � �

� �

CENTRE OF VITAL INTEREST

� � � �� � � � � �� � � � �� � � � ��

� � � � � � � ��

�CFC �� � �

CHERRY PICKING

�� � � � � � � �� � �� � � � � �

� �� � �� � �� � �� � � � � �

�� � � � � � � �� � � � � � � �

� � �� � �� � �� � � � � � �

� � �CIF

CIF VALUE � � �� � �� � ��

� CIVIL LAW

� �� � � � � � � �� � �� � �� � � � � �

� � �

� � �� ��

CLOSE (CLOSELY HELD) COMPANY

�� � � � � � �� � �

� ��

COMMENSURATE WITH INCOME STANDARD ��� � �

��

COMMERCIAL INTANGIBLE

� �� � � � ��� � � � � � �� � �

� �� � � � � � �� �� � � � � �

� �

COMMODITIES FUTURES

�� � � � � � ��� � � � � � �

� � � � � � � � �

COMMODITY TAX �� � � � � �

COMMON LAW

� �� � � � � �� � � � � �� � �� �

� � � � �� � � � � �� � � � �� � � �� � � �� � � � � �

� � �� � �� �

COMMON STOCK

� � �� � � � � � �� �� � � �� �

�� � � � � � � � � ��� � � � � � �� �

Page 10: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

�� � � � �

�COMPANY

� � � � �� ���� � � �� � � �

� � � �� � �� � � � � � � �

�� � � � � .

COMPARABILITY ANALYSIS

� � � � � ��� � � � � �

� � ��� � � �� � �� � � � � � �� � � � �� � � �

� �� � � ��� � � � � �� � � � � � �

.

��

�� � COMPARABLE PROFIT METHOD (CPM)

� � � �� �–� � � �� �� � � �

�� � � � �� �� � � � � � �

� � � � �� � ��� �� � � � � � ��

� � �� � � �� �� � � � �

� � �

��

�� � COMPARABLE UNCONTROLLED PRICE (CUP) METHOD

� � � �� � � �� � �� � � � � ��

� � �� � � � � ��� � � � � � �� �

��

��� �

COMPARABLE UNCONTROLLED TRANSACTION (CUT) METHOD

� � � �� � ��� � � � � � � � � �

� � � � � �� � � �

� � � .

COMPENSATING ADJUSTMENT

�� � � � � � �� � �� �� � �

�� � � � � ��� � � � � � � �� � � �� � � �� � �

� � � � �

COMPENSATION � � � � � � � �

� �

� COMPENSATORY STOCK OPTIONS

�� � � � � � � ��

Page 11: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

��� �

COMPETENT AUTHORITY (CA)

� � � �� � � �� � � � � �� �

- � � � � � � ��� � � � � � � �

� �� � � � �� � � � � � .

�� � �� � � � � �� � �� .

COMPLIANCE ��� � �

� � �

CONDUIT APPROACH �� � � � � � � ��

-

CONDUIT COMPANY

�� � � � � ��� � � � � � �

�� � � � � � � � � ��� �� � � � �

CONSIDERATION

� �� � �� � � � � �� � � � � � � �

��

CONSOLIDATED TAX RETURN

� � � � � � ��� �� � � � �

CONSORTIUM

� � �� � �� �� � � �� � �

� � � � � � �

CONSTRUCTIVE DIVIDEND

� �� � �� � � �� �� � � � �� � � �

�� � � � � � � � �� � � � � � � �� �

CONSTRUCTIVE OWNERSHIP

� � � � � ��� � � � � � � �

� �

CONSUMPTION TAX �� �� � �� � � � �� � �

-

CONTRACT MANUFACTURER

�� � � � � � � � ��� � � � � �

�� � � � �� �� � �� � � �� � � � � � ��

� CONTRIBUTION ANALYSIS

�� � � � � � � � �� �� � � � � �� � � � � � �� �� � � � � �

�� � � � � �

Page 12: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

CONTROL

� � � � �� � � �� � � � � � �� � �

� �� � � � � � �� � � � � � � �

� � � �� � �� � �� � � � ��� �

� � �� � � � �� � � � � � � � �

��

�� � CONTROLLLED FOREIGN COMPANIES (CFC)

�� � � � � � � ��� � - �� � �

�� � �� � � � � ��� � � � � � � �

�� � � � � � � ��� � � � �� � �� �

� � �� � �� � � �� � � � � � �� ��

� � �� � �� � � �

CONTROLLED TRANSACTION

� � � �� � � � �� � � �

CONTROLLING INTEREST � �� ��� � � � �

COOPERATIVE SOCIETY

� �� � � � � � �� � � � � � � � � �

� � � �� � � � � � ��� �� � �� �� � � � ��

COORDINATION CENTRE

�� � � � � �� � �� � � �

� � � � � ��

� COPYRIGHT

� �� � � � �� ��� � � � � � �

� � � � �

CORPORATE INCOME TAX � � � � �

CORPORATE VEIL

�� � � � � �� �� � � � � � �� � � � �

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CORPORATION

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CORPORATION SHOPPING

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Page 13: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

CORRESPONDING ADJUSTMENT

� � � � � ��� � � � � ��

� � �� �� � � � �� �� � � � � �

COST �� � � � � �� � � �

� �� � � � � � �

��

�� � COST CONTRIBUTION ARRANGEMENT (CCA)

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COST FUNDING

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� � � � � � � � �� � - � � �

��

COST OF GOODS SOLD (COGS)

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� COST-PLUS MARK-UP

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COST-PLUS METHOD

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COST-SHARING AGREEMENT ��� � � � �

CPM ��� � �

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CREDIT, FOREIGN TAX

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�� CREDIT, TAX

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CREDIT, UNDERLYING (INDIRECT) TAX

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� �

Page 14: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

�� � �

CREDIT, WITHHOLDING TAX

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CREDIT METHOD ��� �� �

CREDITOR , ;

��

CUP METHOD � � � �

CURRENT ASSETS

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CUSTOMS DUTIES � � �� � � �

Page 15: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

DAMAGES

�� � � ��� � � �� � � � � � � ��

� � � �� � � � �� �� � � � ��

� � DEATH DUTIES

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DEBENTURE

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DEBT CAPITAL

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� DEBT DUMPING

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� DEBT/EQUITY RATIO

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DEBT INSTRUMENT

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DEBTOR �� � � ��

DEDUCTION AT SOURCE ��� � �

DEDUCTIONS

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� DEEMED INTEREST

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DEEP DISCOUNT BOND ��� � � �

DEFAULT

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DEFERMENT OF TAX

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� � � � �� �

DEFERRED INCOME

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Page 16: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

�DEFICIENCY

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� � � � �� �

DELINQUENCY

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DELIVERY � � � � � � � � � � � �

DEMAND LOAN

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DE MINIMIS

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DEPENDENT AGENT ���

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DEPENDENT PERSONAL SERVICES

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DEPLETION

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DEPRECIATION

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DERIVATIVE FINANTIAL INSTRUMENTS

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DESTINATION PRINCIPLE

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DIRECT CHARGE METHOD

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� DIRECT COST

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DIRECT INVESTMENT �� � � � � � �

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DIRECTIVE

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Page 17: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� ��

DIRECT METHOD OF ALLOCATION OF COSTS

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� DIRECT TAX

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DISCOUNT

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DISOLUTION OF CORPORATION � � � �

DISTRIBUTION

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DIVIDENDS

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DOCUMENTATION � �� � � � �

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DOMESTIC CORPORATION

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DOMICILE

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DOMICILE, FISCAL

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« »

DOUBLE DIPPING

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� �

DOUBLE TAXATION, DOMESTIC AND INTERNATIONAL

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DOUBLE TAXATION, ECONOMIC AND JURIDICAL

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DOUBLE TAXATION ��� �

Page 18: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

TREATY

�DTA � � � �� ��� � .

� �

DUAL RESIDENCE

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DUTY

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DUTY-FREE ZONE

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Page 19: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

EARNED INCOME

� � �� � � � � � �� �� �� �� � � -

� �� �� � �

� ��� �

EARNINGS & PROFITS (E&P)

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EARNINGS BEFORE TAXES

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EARNINGS STRIPPING

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ECONOMIC DOUBLE TAXATION ��� � �� � �

ECO TAX ��� �

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EFFECTIVELY CONNECTED INCOME (ECI)

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EFFECTIVE TAX RATE

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EMPLOYEE PROFIT SHARING

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� EMPLOYEE STOCK OPTION

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EMPLOYMENT INCOME

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ENTERTAINER

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� � � � �� � � � ��

ENTITY

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Page 20: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

�� � � �

ENVIRONMETAL TAX

�� � � � �� �� �� � � � � � � ��� � � � � � �

EQUAL TREATMENT

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� EQUITABLE INTEREST

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EQUITY

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EQUITY CAPITAL

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ESOP � � � � �

ESTATE

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ESTATE DUTY/TAX ��� � �

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ESTIMATED ASSESSMENT

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ESTOPPEL

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EUROBOND

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EURODOLLAR

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EUROPEAN COMMISSION

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�� �

EUROPEAN UNION ��� � � �

Page 21: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

EVASION

�� � � �� � � � �� � �� � � � �

� � �� � �� � � ��� � � � � � � � � � � �

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EXAMINATION

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EXCHANGE CONTROL

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EXCHANGE OF INFORMATION

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� EXCISE TAX

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EXCLUSIONS

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EXEMPTION METHOD ��� � � �

EXEMPTIONS

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EXPATRIATE �� � � � � � � �

EXPATRIATION RULES

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EXPENSES

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� �

EXPORT DUTY

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��

EXTENDED LIMITED TAX LIABILITY

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�� � � � � � � �� � �

Page 22: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

FACTORING

� �� � � � � � - �� �� � � �� � � � � � �

��� � � � � � � � �� � � � � � � �

��

FAIR MARKET VALUE �� � � � � � � �

� � � � � � � �

� FEDERAL REGISTER

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FEDERAL TAX

� � � � � � � ��� � � � � �

� � � �

FEE

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� � � � - � �� � � �� � � � � �� � � �

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FIDUCIARY �� � � �� � � � �

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FIELD AUDIT � � � � � � �

� � � �

FIFO

� � � � � � � � ��� �� � � � � � � �

� � � � �

� FINAL TAX

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FINANCE COMPANY

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FINANCE LEASE

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FINANCIAL STATEMENT

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FINANCIAL STRUCTURE

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� ��� �

� � FIRST IN, FIRST OUT (FIFO) .:

FISCAL DOMICILE ��� ��

Page 23: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

��

FISCAL NULLITY DOCTRINE

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FISCAL POLICY

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FISCAL RESIDENCE ��� �

FISCAL TRANSPARENCY

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� FISCAL YEAR

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FIXED ASSETS �� � � � � � � � �

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FIXED BASE

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FIXED INCOME

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FLAG OF CONVENIENCE

� �–� � � �� � � �� � �� � � �� � � �

� � � � � � � � ��

� FLAT TAX

�� � � � � � � � � � � �� � �� � � � �

� FLOORS

� � � � � �� �� � ��� � � � � � � �

� �� � � �� � � �� � �

���

� � �� �

FLOW-THROUGH ENTITY ��� �

Page 24: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

FOB VALUE

� � - � �� � �–� � �� � � �� � � � ��

� �� � �� � � � � � ��

FORCE OF ATTRACTION

�� � � � � � � � �� � � � � � � �

�� � � � �� � � � - �� �� � � �� � � �

� �� � � � � � � � ��� � � � � � � � �

FOREIGN CURRENCY FORWARD

�� � �� � � � � � � �� �� � � �� � � �� � � � �

� � � � � � � ��� � � � � �

FOREIGN CURRENCY FUTURES

� � � � � � � �� � � � � � �� � �

� � � � � � � �� � � �� �� � � � �� � �

� � �� � � � �

FOREIGN CURRENCY OPTION

�� � � �� � ���� ��� �

� FOREIGN CURRENCY SWAP

�� � � � � � � �� � � � � � � � �� �� � � � � � �� � � � � � �

� � � �� � � �

FOREIGN EXCHANGE CONTROL ��� �

FOREIGN EXCHANGE TAX

� �� � � �� � � �� � � � � �

� � � � �

FOREIGN-SOURCE INCOME

� �� �� � � �� � � ��� � � � ��

��

FOREIGN TAX CREDIT (FTC) ��� �� �

� ��

FOREIGN TAX RELIEF

�� � � � � � �� � ��� � � � � � �� � ��

� � � � � � �� � ��� � � � �

FORFAIT

� � � � � � � � �� ��� � �� � � � � � � � �� � � �

��

FORMS, TAX ��� � � �

Page 25: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� �

FORMULA APPORTIONMENT ��� � �

FORMULATORY APPROACH ��� � �

FORWARD CONTRACT

� � � � � �� ��� �� � �� � �� � �

� � �� �

FRANCHISE TAXES

� � � � � � � � � �- � � � � � � � �

� �

FRAUD

� �–� � � � � � ��� �� � �� � � � � �� �� � � � � �� �

� � � ��

FRINGE BENEFITS

�� � � � �� � �� � � � � �� �� �� ��� �� � � � �� � �

� � � � � � ��� � � � � �

� � � � � �

FRIVOLOUS POSITION

� � �� � � � � �� � � �

FRONTIER WORKERS

� � � � �–� � ��� �� �� � � �� � � �

� � � � � � �

FRONTING �� � � � � � � ��

� � � � � � � � �

FRUIT AND TREE DOCTRINE

� �� � � � �� � �� � � �� � � � � � �

� � � � FTC �� � �

FUNCTIONAL ANALYSIS

� �� �� � � � � �� � � �� � � �

� � � � � � �� �

� �

FURNISS V. DAWSON

������ �� � � � �� �� � � �� � � � � � �

� � � �� � � � � � �� � �

FUTURES CONTRACT

� � � � � � � ��� �� � � � � �� �

� � � � � � �� � �� �� � � � � � �

� � �

Page 26: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

GAAP

� � � � � � � ��� � � � � � � �

� � � � ��

� GAIN, CAPITAL ��� �

�� �

GEARING

��� � �� � � � � � �� � �� � � �� � �

� � � � �� � � �� � � � �

� �

GENERAL PARTNER

�� � �� � � � �� �� � � � � �� � �� �

� � � � � � � � � �� � � � � � �

GENERAL PARTNERSHIP ���

� ��

GENERATION-SKIPPING TAX

�� �� � � � � � �� ��� � � � � � �� � � � � ��

� ��

GIFT CAUSA MORTIS

� � �� � � � �� �� � � � �� � �

�� � � � � �� � � ��

GIFT INTER VIVOS

� � � � � � �� ���� � � � � � � � �

� �

��

GLOBAL FORMULARY APPORTIONMENT METHOD ��� �

GLOBAL HEDGING � � �� � � �� - � � � � � ��

��

GLOBAL INCOME TAX

� � � � � � � � � �� ��� �� � � � � � � �

� ��

GLOBAL METHOD

� � � � �� � � �� �� �� � � � �

� � �� � � � �� � � � � � �� �� �

� � �� � � � � � � � � ��

Page 27: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

GLOBAL TRADING

� � �� �� � �� �� � � �� � � �� �� � � �� � � �24- � , � � � � � � � � � �

� � � �

GOING CONCERN

�� � � �� �� � ��� � � � � � ��� � � �� � �� � �

� � � � �� ��� � � � � �

GOING CONCERN VALUE

� � �� � � � � �� �� � � �� � � �

� � � � � � �

� GOOD FAITH

� � � � � �� � � � � �� � � �� � � � � � �

� �� � � � � � �� �

GOODS AND SALES TAX

� � � � � � �� � � �� ���� � � �� � �� � �� � ��

GOODWILL

� �� � � � � ��� �� � �� �� � � �

� �� � � � �� � � � �� � � � � � � �

� �

GORDON REPORT

������ �� � � � � ���� � � � � � �

� �–� �� � � � � �� � � �� � � � � �

� � � � � � � � �

GRACE PERIOD

� � � � �� � � � � �� � � � � � � � � ��

GRADUATED RATE �� � � � � � � � �

� � � �� � � � «

» GRANDFATHER CLAUSE

�� � � � � �� � �� � � � � � �� � �� �

� ��

GREEN CARD

� �� � � � � � ��� � � � � � �

� � �� � �

� ��

GREEN CARD TEST

�� � � � � � � � �� � ��� � �� � � �

� � - � � � � � � � � � � � � �

GROSS INCOME

� �-� � � � � �-� ��� � � � � � � �� � �

� � �� � � ��� � � �� � �� �� ��

�� � � � �

Page 28: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� ���

GROSS INCOME, TAXES ON

� � � � � � � �� � � � �� � � �

GROSS MARGIN � � � � � ��

GROSS PROFITS

� � � � �–� � �� � �� � � � � � � �� �

� � �� � � �� � ��� � � � � � � �

� � � � � �� � � � � ��

GROSS PROFIT RATIO

� � � � � � � �� � ��� � � � � � �� �

� � � � � �

GROSS PROFITS TAX �� � �� � � � �� � �

� � �

� ��

GROSS UP

� � � � � � � � �� � �� � � � �� � �

� � � �� �� � � �� � � �� � � �� � � ��� � � � � �

GROUP SERVICE CENTER

�� � � � � � � � �� �� � � � �

� � � � � � � � �� � � � � � �

�� ��� � � � ��

GROUP TREATMENT

�� � � � � �� � �� � � � � � � �� �

�� � � � � � �� �� � � ���

GUARANTOR

�� �� � � � � �� � � � � � � ��

Page 29: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

HABITUAL ABODE

� � � � � � � �� � � � �–� � � � �

� � � � �� � � � � �� �� � � � � � �

� ��

HARDSHIP CLAUSE � � � � � � �

� � � � �

���

HARMONIZATION OF TAX, EEC DIRECTIVE

� � � � � � � �� � � � � � � ��� � � �� � � � � � � � �

� � � �

HEAD OFFICE EXPENSES

� � � � � � � � � � �� � � � � � �� - �

�� � � �� �� � � �� � � � � �� �

� �� � � � � �� � � �

HEDGING TRANSACTION

�� � � � � � � � ��� � � � �� �� � � �

� � � � � � � �� �� �� �� � � �

HIDDEN RESERVES �� � � � � � � � � � �

� � � �� � � � � �

HIDDEN TAX � �� � � � �

HISTORICAL COST

�� � � � � � � �� � ��� � � � � � �

HOLDING �

HOLDING COMPANY �� � � � � � � �

� � �

HOLDING PERIOD

� �� � � � � � � � ��� � � � � � �

HOMESTEAD

� � � � � � �� � � �� � � � �

HORIZONTAL EQUITY

�� � � � � � � �� � � � � � � � �� � ��

� �� � � � � �� �� � � � �

��

HOUSE WAYS AND MEANS COMMITTEE

� � � �� � � � �� �

� HUT TAX

� � �� � � � �� � � � ��� � �� � � � � �� �

� � � � �

Page 30: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

HYBRID ACCOUNTING METHODS

�� � �� � � � �� � � � �� � � � �� � � � � �� � � � �

� �

HYBRID DERIVATIVE

� �� � � � � � ��� �� � � �

HYBRID ENTITY

�� - � � � � � � ���� �� � � � � � �

� � � �� � ��–� � �

HYBRID INSTRUMENT ��� �

Page 31: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

IMF ��� � �

IMMOVABLE PROPERTY

� � � � �� �� � �� � � �

� IMPORT DUTY ���

IMPOST

� � � � � � � � �� � � � � �� �� �

� �� � � � � � �� ���

� IMPUTATION SYSTEM

�� � � � � � � ��� � � � �� � � �

� � � � � ��� � � � � �

� IMPUTED INCOME

� �� � � �� � � � � � �

� � � �

� �IMPUTED INTEREST

� �� � � � � � �� � �� � �

� � � � � � � �� �� � � � � � �

INBOUND TRANSACTION

�� � � � � ��� � � � � � �

INCENTIVE STOCK OPTION (ISO)

� � � � �� � � � � �� � � � � � � � �

� � � � �� � � � � �� .

��

INCIDENCE OF TAX �� � � � � � �� �� � � �� � �

� �

INCOME PROPERTY � � �� � � �

� �� �

INCOME SHIFTING

INCOME SPLITTING

� �� � � � � �� � �� �� � � � � � �� � � � �

� �� � � �� � � � � ��� � � � � �

� � INCOME STATEMENT

�� � � � � �� � �� � � � � �

� � � �

INCOME SUBJECT TO TAX

� � � � � � � ��

� �

INCOME TAX CREDIT ��� �� �

INCORPORATION

�� � � � � � ��� � � � � � �

� � ���

Page 32: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

INDEMNIFICATION � �� � � � �

� � � � � � � � �

INDEPENDENT AGENT ��� �

INDEPENDENT CONTRACTOR �� � � �

INDEPENDENT ENTERPRISES � � � � � � � ��� � � � � � �

INDEPENDENT PERSONAL SERVICES

�� � � �� �� � � � � �� � � � � � � � �

� � � � � �� � �� ����� � � � � � �� � �� � � ��� � � � �� .

� ��

INDEX-LINKED ADJUSTMENT

�� � � � � �� �� � � � �� �

� � � �� � �� � �� �� �� �� �� � �

� �� � � � � �� � � �� � � � � � � �

� � � �

INDEXATION ��� � � � �

INDIRECT-CHARGE METHOD

� � � � �� � � ��� � � � � � � �

� INDIRECT COST

�� � � � � - � ��� � �� � � �� � � �

�� �� �� � �� � � � � � � �

�� ��

� INDIRECT TAX

�� � � � �� � ��� � � �� � �� ��� �� � � �� � � � � �

� � �

INDIRECT TAX CREDIT ��� � � � �� ��

INFORMATION RETURN

�� � �� � �� � � �� � �� � � � �

INHERITANCE � � � �� � �

IN KIND

� � �� � � � � �� �

� � �

INPUT TAX

�� � � � � �� � � ��� � �� � � �

�� �� � �� � � � �� �� � � � � � �

�� � � � � � � � � � � �

Page 33: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

INSOLVENCY

� � INSTALMENT SALE

�� � � � � �� � �

INSTRUMENT

� �� � � � � �� � � � � �

�� � � � �� � ��� �� �� � ��

INSURANCE PREMIUMS

�� � � �� � �� �

INSURANCE SETTLEMENT � � � � �

INTANGIBLE PROPERTY

�� � � �� � ��� � � � �� ��

�� �� � �� � �� ��� �� � �� � �� � �

� �� � �� � � � �� � � �

� � � � � �

, INTEGRATION, FULL

�� � � � � � � ��� � � � �� � � �� �� � �� � �

�� � � � �� �� � � � � �

INTELLECTUAL PROPERTY

�� �� �� � �� � � � ��� � � �� ��

� � �� � � �� �

INTENTIONAL SET-OFF

�� � � � �� � � �� � � � � �

� � � � � � � ��

INTER ALIA - � � �

� �� �

INTERCOMPANY PRICING ��� �

INTERCOMPANY TRANSACTIONS

� � � � �� �� �� � � � �

� � � �� � � � � �� �

INTERCORPORATE DIVIDENDS

�� � � � �� �� ��� � � � �

� � � � � �� ���

INTERMEDIARY COMPANY ��� -

INTERNAL MARKET

� � � �� � � � ��� � � � � � ���� � � �

Page 34: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� �� �

� � INTERNAL REVENUE BULLETIN (IRB)

� �� � � � �� � �

� � ��� �

INTERNAL REVENUE CODE (IRC)

�� � � �� � ��� � � � �� �

� � � � � � � � � � �� �

� � INTERNAL REVENUE MANUAL (IRM)

� � �� �� � � � ��� �� � � � �� � �� � � � �

� � � � � � ��� �

INTERNAL REVENUE SERVICE (IRS)

� � � �� � �� � � � � �� �

��

INTERNATIONAL DOUBLE TAXATION ��� � �� � � �

INTERNATIONAL MONETARY FUND (IMF)

� �� � � ����� �� � -� � � � � ��� � �� ��� � � � � �

- � �� � � � �� � � � � �

INTERNATIONAL TAXATION

� � � � � �� � � � � � �

�� � � � � � � � �� �� � �� � �� � �� � � �

� �

INTRA GROUP SERVICES

�� � � � �� �� � � �� � �

�� � � � �� �� � � � � � �� � � � � � �� � � � ��� � � � � �� �

� � �

INVESTMENT

� �� �� � � ���� � � � ��� �

� � � � � � � �� � � � � � � � � �� ��

� � �

INVESTMENT ALLOWANCE

� � � � � �� �� � � � �

� � � � � � �� � � � � � � � �

� � � � � � �

INVESTMENT COMPANY

�� � � � � � �� � � � � �

� �� � � � �� � � �

Page 35: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

��� � � � � � �� � ��� � � � � �

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ITEMIZED DEDUCTIONS

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Page 36: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

JEOPARDY ASSESSMENT

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- KNOW-HOW

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Page 37: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� � LANDED COST

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LEASE

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LEVEL PLAYING FIELD

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Page 38: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� LIEN

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LIFE INTEREST

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LIFE TENANCY

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LINK STRUCTURE

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Page 39: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

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LISTED COMPANY �� � � � � � � � � ��

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LISTED SECURITIES ��� � �

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LOCAL TAX

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LOCATION OF ASSETS

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LOCATION SAVINGS

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LOOKING THROUGH

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LOSSES

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LOSS RELIEF

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LUMP-SUM DEDUCTIONS �� � � �� � � � � ��� � � � �

Page 40: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� ���

� LUMP-SUM EXEMPT AMOUNTS

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LUMP-SUM RATES

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LUMP-SUM TAXATION

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LUXURY TAXES

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Page 41: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

MAINTENANCE EXPENSES

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MALPRACTICE

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MANAGEMENT, PLACE OF ��� � ���

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MANAGEMENT EXPENSES

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MANAGEMENT FEE

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MANAGEMENT SERVICE ��� �

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MARGINAL RATE OF TAX

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MARKETABLE SECURITIES ��� � �

MARKETING INTANGIBLE

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MARK TO MARKET

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MARK-UP

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Page 42: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� ��

� � MEMORANDUM OF UNDERSTANDING (MOU)

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MINISTRY OF FINANCE (MOF)

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- MIXER COMPANY

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MNC � � �

MNE � � � � �

�� � MODEL TAX CONVENTIONS (TREATIES)

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MORTGAGE � �� � � � � � �

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MORTGAGE TAX � � �� � � � � �� � �

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� � MOTIVE TEST

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MULTINATIONAL ENTERPRISES (MNE)

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Page 43: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

��

MULTI-STAGE TAX SYSTEM

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MUTUAL ASSISTANCE

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MUTUAL FUND

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Page 44: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

NATIONALITY PRINCIPLE

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� NET INCOME

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NET OPERATING LOSS

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NET PROFIT MARGIN � � � � � �� � �

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NET WEALTH TAX ��� � � � � �

NET WORKING CAPITAL � � � � � �

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NET WORTH TAX

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� NOMINAL CAPITAL

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NOMINAL VALUE ��� �

Page 45: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

NOMINATIVE SECURITIES ��� � �

NON-DISCRIMINATION

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NON-QUALIFIED STOCK OPTION

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NON-RECOURSE DEBT

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NON-RESIDENT

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Page 46: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

ECD

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OFFENCE, TAX

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OFFICE

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OFFSHORE BANK

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OFFSHORE

COMPANY

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����� � ONE HUNDRED AND EIGHTY-THREE (183) DAYS' RULE

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Page 47: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� � � � � �

OPERATING LEASE �� � � � � � � � � �� � �� �� �

OPTION

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OPTION TO BE TAXED

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ORIGINAL ISSUE DISCOUNT (OID)

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ORIGIN PRINCIPLE

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OTHER INCOME

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OUTBOUND TRANSACTION

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OUTPUT TAX

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OVERHEAD EXPENSES

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OVERSEAS

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Page 48: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� �

PAID-IN CAPITAL �� � � � � � �� � �

� �� � � � � � � �

PAPER COMPANY ��� � �

PARENT COMPANY

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PARTICIPATION EXEMPTION ��� �

PARTNER �

PARTNERSHIP

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PAR VALUE

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PASSIVE INCOME

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PASS-THROUGH ENTITY � � �� �� �� � ��

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PATENT

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PATRONAGE DIVIDEND � � �

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PAYROLL TAX

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Page 49: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

PE ��� �

PENALTIES

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� � PER CAPITA - � � � � �

PER DIEM

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� � PERMANENT ESTABLISHMENT (PE)

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PERSONAL ALLOWANCES

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PERSONAL HOLDING COMPANY

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PERSONAL PROPERTY

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PERSONAL SERVICE CORPORATION

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PETITION

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PHANTOM STOCK PLAN

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PIERCING THE CORPORATE VEIL

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Page 50: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� �

PLACE OF EFFECTIVE MANAGEMENT

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PLACE OF MANAGEMENT

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POOL BASIS

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PORTFOLIO INTEREST

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PORTFOLIO INVESTMENT

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POSSESSIONS OF U.S.

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POWER OF ATTORNEY

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PRECEDENT

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PREFERENCE SHARES

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PREFERRED STOCK . (Preference shares)

PREMIUM

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PREMIUM AT THE ISSUE OF

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Page 51: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

SHARES

PREPARATORY ACTIVITIES ��� � �

PRESUMPTIVE TAXATION

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PRE-TAX PROFITS � � � �� � � � ��� � � �

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PRICE INCREASE RESERVE

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PRIMARY ADJUSTMENT

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PRINCIPAL AMOUNT

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PRINCIPAL PLACE OF BUSINESS �� � � � � � � �

PRIVATE RULING

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� PRIVILEGED TAX REGIME

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( ) PRIVILEGE (DIPLOMATIC)

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PROFESSIONAL SERVICES

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PROFIT � � �–� � � � � � � � �

PROFIT AND LOSS STATEMENT � � � �

� � PROFIT MARK-UP

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� � � �

Page 52: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

PROFIT METHOD

�� � � � � � �� �� � � �� � � � �

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PROFIT RATIO

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PROFIT SHIFTING

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PROFIT SPLIT METHOD

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� � PROFITS TAX

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PROGRESSION

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PROPERTY TAX � �� � � � � �

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PROPRIETORSHIP

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PRO RATA � -

PRO RATA RULE

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PROTOCOL

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PROVISIONAL ASSESSMENT

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PUBLICLY HELD CORPORATION

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Page 53: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

PUCLICLY TRADED LIMITED PARTNERSHIP (PTLP)

« » PUT OPTION

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QUARANTINING

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��

QUOTED SECURITIES

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Page 54: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

RAMSAY CASE

� �� � �� � �� �� �� ��� ��� �� ��� � � � � � �

� ������� � � � � � ��� � � � � �����- � �� �� � � � �� � � �� � � �

� � � � � � � � ��� � � � � �

� RATES

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RATIFICATION

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REALIZATION

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��� �

� REALIZED GAIN/LOSS � � �� � � � �

� � REAL PROPERTY (REAL ESTATE)

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REBATE �� � � � � � �

RECIPROCITY PRINCIPLE

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RECOURSE

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RECOVERY OF TAX

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� � �

REDEMPTION

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REDUCED RATES

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REFUND (OF TAX) � �� � �

REGISTERED SECURITY

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� � �� � � � ��

Page 55: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

REGISTRATION DUTY

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REGULATED INVESTMENT COMPANY (RIC)

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REIMBURSEMENT � � � � � � � � � �

REINSURANCE

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REMUNERATION

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REPATRIATION

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� � � � � � �

RESALE PRICE MARGIN

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� �

RESALE PRICE METHOD

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� �� � � � � � �� � �� � � � � �

� � � � � � �

�� � RESEARCH AND DEVELOPMENT (R&D)

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� � � � � � � �� �

RESERVES

�� � � � � � � ��� � � � � �� �

� � � � � � � �

� RESIDENCE

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RESIDENCE PRINCIPLE

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Page 56: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

OF TAXATION

RESIDENT

�� � � � � � � � � � ��� �� � � � � � �

-

RESIDENT ALIEN � � - � �� � � � � ��� � � � � �

RESIDUAL ANALYSIS

�� � � � � �� � �� � � � � �

� � � �� � � � � � ��� � � �� � � � � ��

� � �� � � � � �� � �� � � � � � ��

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� � � � �� � � � � � � � �� �����

� �� �

�RESTRICTED STOCK PLAN

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� ��

RETAIL SALES TAX

� � � � � � �� � � �

RETAINED EARNIGNS � � � � � �� � �

� � �� � � � �

RETROACTIVE EFFECT

� � � � � � - �� � �� � � � � �

RETURN

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� � � � � � � �

RETURN OF CAPITAL

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� �� �

REVENUE NEUTRALITY

�� � � � � �� �� � � � - � � � �

� � �

� REVENUE PROCEDURE (REV. PROC.)

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Page 57: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

RING FENCE

� �� � � �� � � �� �� � � � ��

� � � � � �

ROLLOVER RELIEF

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� � � �

�� -�

ROUND TRIP TRANSACTION

� � � � �� �� � � � �

�� � � � � � �� �� �� � � � � � ��

� � � � � �� � �

ROYALTIES

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RULING

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Page 58: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� SAFE HARBOUR

� �� � � � � � �� � � �� �� � � �� � �� � �

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SALE AND LEASEBACK

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� � SALES TAX

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SALVAGE VALUE � � � � � �

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SCHEDULAR TAX SYSTEM

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S CORPORATION ��� - � �

SECONDARY ADJUSTMENT

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SECONDARY TRANSACTION

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� SECOND-TIER SUBSIDIARY

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SECRET COMPARABLE

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482 SECTION 482

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Page 59: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� �� � ������ ��

� SECURITIES

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SELF-ASSESSMENT

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SELF-EMPLOYED

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SEPARATE ASSESSMENT ��� � �

SEPARATE TAXATION

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SERVICE COMPANY

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SERVICE FEE

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SEVERANCE PAYMENTS

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SHAREHOLDER ACTIVITY

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SHAREHOLDERS' EQUITY

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SHARE (STOCK) OPTIONS FOR EMPLOYEES

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Page 60: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

SHELL COMPANY �� � - � � � �� � � � �

SHIFTING OF PROFITS ��� �

SHIFTING AN INCIDENCE OF TAXATION

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SIMULTANEOUS TAX EXAMINATION

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SINGLE ENTITY APPROACH

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SISTER CORPORATION ��� �

SITUS RULE

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SMALL BUSINESS CORPORATION

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Page 61: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� �� � �

SMALL TRADERS, SPECIAL TAX REGIME FOR

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SOCIAL SECURITY CONTRIBUTIONS

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SOURCE OF INCOME

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� SOURCE PRINCIPLE OF TAXATION

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SPECULATIVE GAINS

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SPIN-OFF

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SPLIT-OFF

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SPLIT-UP

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SPREAD

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STAMP DUTIES

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STATUTE OF LIMITATIONS

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Page 62: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

STOCK

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STOCK OPTION

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STRIPPED BOND

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SUBSIDIARY COMPANY

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SUBSTANCE OVER FORM DOCTRINE

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SUBSTANTIAL PRESENCE TEST

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SUPER ROYALTY PROVISION

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SUPPLEMENTAL ASSESSMENT

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SURCHARGE

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– . �

Page 63: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

SWAP

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SYNDICATE

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Page 64: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

TANGIBLE PROPERTY

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TARIFF

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TAX � � � � �–� � �

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TAXABLE BASE

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TAXABLE EVENT �� � � � �� � �

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TAXABLE PERIOD

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TAXABLE YEAR

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� TAX AGENT

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TAX AVOIDANCE �: � �

TAXATION AT SOURCE ��� � �

� TAX AUTHORITIES

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� TAX BASIS

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TAX BILL � � � �� � � � �� � � � � �

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CLEARANCE CERTIFICATE

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TAX COMPLIANCE

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Page 65: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

��

TAX DEPOSIT CERTIFICATE

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TAX CREDIT ��� �� �

TAX DECLARATION �:

TAX EQUALITY ��� � �� � � �

� TAX EVASION .:

� TAX EXILE

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TAX FORECLOSURE � � � � � � �

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TAX FORM

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TAX-FREE ZONE , .

� TAX HAVEN

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TAX HOLIDAY

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� TAX HOME

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Page 66: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� �� �

�� � TAX INFORMATION EXCHANGE AGREEMENT (TIES)

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TAX LAW, SOURCES OF

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TAXPAYER IDENTIFICATION NUMBER

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TAX PLANNING � � �� � � � � � �� �

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TAX RETURN �:

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� TAX SHELTER

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TAX SPARING CREDIT

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TAX THRESHOLD �� �� �� � � � ���� � � �

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� TAX TREATY

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Page 67: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� TAX UNIT

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TEMPORARY IMPORTATION

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TERRTORIALITY PRINCIPLE

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THIN CAPITALIZATION � � �� � � � � �� �

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» THIN CORPORATION

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THREE-FACTOR APPORTIONMENT FORMULA

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TIEBREAKER RULE

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TORT

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TRADE

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TRADE INTANGIBLE

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TRADE OR BUSINESS

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TRADITIONAL TRANSACTION METHODS

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TRANSACTIONAL NET

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Page 68: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

MARGIN METHOD � �� � � �� � � � �� � � ��� � � �

� ).

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TRANSACTIONAL PROFIT METHOD

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TRANSACTION TAXES

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TRANSFER PRICING

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TRANSFER PRICING ADJUSTMENT

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TRANSFER TAX �� � � � � � �� �� � �

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TRANSPORTATION TAX

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� � TREATY ON EUROPEAN UNION (EU)

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� �� �

� TREATY SHOPPING

� � � � � �� � � �� � � � �� �� � � � ��

� � � � � �� � �� �� � � � � - � �� � �

� � � �� � � ��� � � � �

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TRUST

�–� � � �� � � � �� � �� � �� � � � �� � ��

� ��� � � �� � � � � � � �� � � � � � �� � �� ���� � � � �� � �

�� � � � �� � � � �� � � �

TRUSTEE �:

�� � � TURNKEY CONTRACT

� � �–� � � � � �� �� �� �� � � � �

� � � �� � � � � ��� � � � � � �

TURNOVER

� � �� � � � � � � ��� � � � � � � �

� � � � � � � �� � � � ��� � �

� � TURNOVER TAX

� �� � � � � � �� � � � �

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UNCONTROLLED TRANSACTION

� � � � � � ��

UNDER-CAPITALIZATION ��� �

�� � �

UNDERLYING TAX

�� � � � �� � � ��� � � � � � � � �� � � �

� � �� �

UNDERLYING TAX CREDIT ��� �� � � �

� ��

UNDISTRIBUTED PROFITS TAX

� �� � �� � � � � �� � �� � � � �

� � �

UNDUE HARDSHIP

� � �� � � � �� � � � � �� � � � �� � � � �� � � �–� �

� � � � � � � �

UNEARNED INCOME

� � � � � � ��� � �� � � �

UNILATERAL RELIEF

� � � � � � �� � � � � �� � �� � �

UNIMPROVED PROPERTY

� �� � � � � � � ��� � � � � �� � �� �

��

��

UNITARY TAX SYSTEM

� � � � � � �� � � �� � � � ��

� � � � � � � � � ��� � � � � � � �

� � � � �� � �� � � �� � � ��

� � �� �� � ��� � � � �

UNLIMITED LIABILITY

� �� � � � � � �� � �� � � � � � � �

� � �

UPSTREAM DIVIDEND �� � � � � �

� �

USEFUL LIFE � �� � � � �� � �

� � � � �� � � � � � �

USE TAX

� � �� � � � � � ��� � � � � �

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VALUATION PRINCIPLES

� � �� � � ��� � � � � � � �

� ��

�� � VALUE ADDED TAX (VAT)

� � � � �� � � � � �� � �� � � � � � � �� � � �� � � � � � �

� �� � � � � � �� � � �� � � � � � � � � �

� � � � � �� � � � �

VENTURE CAPITAL

� � � � � � � � �� � � � �� � � � � � � ��

VERTICAL EQUITY

�� � � � �� � � ��� � � - �� � �� � � �

� � � � � � � �

VIENNA CONVENTIONS

� � � � �� � ��� � � � � � � � ����

� ����� �� � � � � � �� �� � � � � ��

� � �� � �� �� � �� � � ��

� � � � � � � � � ��� � � � � � � � �

� � �

VOTING STOCK

� �� � � � � �� � � �� � �

Page 72: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� �

WAGE TAX

�� � � � � � � � �� ��� � �� � � � � � � �� �� � �� � � ��

WEAR AND TEAR

� � � � � �� �� � � � � � � �

� � � �� � � �� �� � � � �

WHITE PAPER

� �� � � � � � �� � � � � �

WILL

� �� � � � � � � �� �

WINDING UP � � �

WITHDRAWALS

� � � � � � � �� � � � � �� � � ���

� � � � � � � � � �� ��� � � � � �� ��� � � �� � � �� � �

� � � � � � � � �� � � � �

� �

WITHHOLDING TAX

� � �� � � �� � �� � � �� � � � � � � � �

� �� � � � � � � �� � � � � � � ���� � � � � � �� � ��� � �� � � � � �

WORLD WIDE INCOME

� � � � � � �� �� � � � �� � �

� �� � � � � � �� � � � � �� �

�� � � �� � � � � ��

WORKING CAPITAL

�� � � � �� � � � � � � � �� � � ��� �

� � � � � � � �� � ��� � � � � �

WRITTEN DOWN VALUE

� �� � � � � � ��� � � � � � � �� � � �

� ��� � � � � � �� � � � � �� � �

� ��

ZERO COUPON BOND

� �� � � � � � � ��� � � � � � �� � � � � �

� �

ZERO RATE

�� � � � �� � �� � �� � � �� � � �� �� � � � � � �

�� � � � � � � � �� ��

Page 73: Tax Terms RUS - OECD.org · cost contribution arrangement (cca) – ... going concern going concern value ... immovable property import duty impost

� - “International tax glossary” edited by Susan M. Lyons, revised 3rd edition

(1996), IBFD (The International Bureau of Fiscal Documentation) - “Transfer Pricing Guidelines for Multinational Enterprises and Tax

Administrations”, 2001, OECD - “Dictionary of Tax Terms (Barron’s Business Guides)” by D. Larry

Crumbley and Jack P. Friedman, 1994, Barron’s Educational Series, Inc. - “West’s Tax Law Dictionary” by Robert Sellers Smith, 1994 edition, West

Publishing Co.