Related Entries of the International Encyclopedia:

1. Taxable Income Hierarchical Display of Taxable income Finance > Taxation > Tax systemFinance > Taxation > Fiscal policy > Distribution of the tax burden > Basis of tax assessment Taxable income Concept of Taxable income See the dictionary definition of Taxable income. Characteristics of Taxable income [...]...
2. Assessment of Prices Hierarchical Display of Assessment of prices Finance > Prices > Prices policy > Price control Assessment of prices Concept of Assessment of prices See the dictionary definition of Assessment of prices. Characteristics of Assessment of prices [rtbs name="xxx-xxx"] Resources Translation of [...]...
3. Distribution of the Tax Burden Hierarchical Display of Distribution of the tax burden Finance > Taxation > Fiscal policy Distribution of the tax burden Concept of Distribution of the tax burden See the dictionary definition of Distribution of the tax burden. Characteristics of Distribution of the tax burden [rtbs [...]...
4. Legal Basis Hierarchical Display of Legal basis European Union > European Union law > EU law > Drafting of EU law Legal basis Concept of Legal basis See the dictionary definition of Legal basis. Characteristics of Legal basis [rtbs name="xxx-xxx"] Resources Translation of Legal basis Spanish: Base [...]...
5. Subpart F A provision of the Internal Revenue Code (Sections 951-64) that imposes U.S. income taxes on the undistributed earnings of "controlled foreign corporations." Subpart F was incorporated into the Code by the Revenue Act of 1962; prior to that time, earnings by foreign subsidiaries of U.S. fi......
6. Double Assessment Description of Double Assessment Resources See Also Double Taxation Under Taxation Taxation...
7. Metallic Basis A system in which a national currency is supported by a base of precious metal.......
8. Special Assessment Description of Special Assessment Resources See Also Appraisal Municipal Corporations Taxation...
9. Assessment Roll Description of Assessment Roll Resources See Also Taxation...
10. Excessive Assessment Description of Excessive Assessment Resources See Also Taxation...
11. Basis Summary of Basis As used in commodities trading, either: 1) the difference between the spot price and the futures price, or 2) the difference between the cash market price at a given geographic point and the cash market price at a current delivery point, i.e., a point where there is active [...]...
12. Budgetary Assessment Hierarchical Display of Budgetary assessment Finance > Budget > Budgetary procedureFinance > Budget > Budget financing > Budgetary resources Budgetary assessment Concept of Budgetary assessment See the dictionary definition of Budgetary assessment. Characteristics of Budgetary assessment [...]...
13. Sales Agent Sales Agent in International Trade Meaning of Sales Agent, according to the Dictionary of International Trade (Global Negotiator): A person or a company that acts as a sales agent on behalf of the exporting company (principal), introducing its products to potential buyers in the external [...]...
14. Basis Point A unit of measure equal to one- hundredth of a percent, used in expressing rates of interest on loans, usually where significant sums are involved.......
15. Basis of Bargain Resources See Also Essence of the contract...
16. Focused Assessment In the United States For information about Focused assessment in the context of international trade, click here...
17. Importer Self-assessment In the United States For information about Importer self-assessment in the context of international trade, click here...
18. Basic Price Hierarchical Display of Basic price Finance > Prices > Farm prices Basic price Concept of Basic price See the dictionary definition of Basic price. Characteristics of Basic price [rtbs name="xxx-xxx"] Resources Translation of Basic price Spanish: Precio básico French: Prix de base German: [...]...
19. Discrimination on the Basis of Sexual Orientation Hierarchical Display of Discrimination on the basis of sexual orientation Law > Rights and freedoms > Anti-discriminatory measure Discrimination on the basis of sexual orientation Concept of Discrimination on the basis of sexual orientation See the dictionary definition of Discrimination [...]...
20. Assessment Taxation Assessment in 1889 The following information about Taxation is from the Cyclopaedia of Political Science, Political Economy, and the Political History of the United States by the Best American and European Writers: "The person to whom the assessment is made need not be the [...]...
21. Budgetary Resources Resources See Also International Economic Law Economy Foreign Direct Investment Economic Law...
22. Scales of Assessment Embracing mainstream international law, this section on scales of assessment explores the context, history and effect of the area of the law covered here. Resources Further Reading The entry "scales of assessment" in the Parry and Grant Encyclopaedic Dictionary of International Law [...]...
23. Collaborative Assessment Computer Agent Technologies in Collaborative Learning and Assessment, the Law and other Social Sciences In recognition of the importance of collaborative and problem solving skills, educators are realizing the need for effective and scalable learning and assessment solutions to promote the [...]...
24. Assessment Work Description of Assessment Work In this reference work, assessment work is a sort of the Mining law category. Resources See Also Mines Minerals Mining law...
25. Tax Assessment Tax, Assessment From the book The Clergyman's Hand-book of Law, about Tax, Assessment (1): A tax assessed upon the pew of a religious corporation in part for purposes not specifically named in a deed of the pew, which alone gives the power to make such an assessment and which strictly [...]...
26. Shell Company A "paper" company, usually operated without employees. Normally an attorney or other local agent or management company performs the legal duties of the company on behalf of the stockholders. Shell companies often operate in tax-free or low- tax jurisdictions such as Bermuda, Liechtenstein,......
27. Political Assessment Description of Political Assessment In this reference work, political assessment is a sort of the Legal History category. Resources See Also Legal History...
28. Assessment Contract Resources See Also Assessment insurance...
29. Assessment List Resources See Also Assessment roll...
30. Base Price As used in conjunction with the Common Agricultural Policy of the European Economic Community, a trigger price for specific commodities at which member states will intervene to support the market price of a commodity. Member states may respond to a decline in market prices below the base price by la......
31. Antecedent Basis Description of Antecedent Basis In this reference work, antecedent basis is a sort of the Patents category. Resources See Also Patents Patents...
32. Paper Basis A system in which the national currency is not based upon precious metal.......
33. Assessment Find Description of Assessment Find Resources See Also Beneficial Associations...
34. Jeopardy Assessment Description of Jeopardy Assessment Resources See Also Internal Revenue...
35. Frontage Assessment Description of Frontage Assessment Resources See Also Municipal Corporations...
36. Local Assessment Description of Local Assessment Resources See Also Municipal Corporations...
37. Assessment of Costs Spanish Translation of assessment of costsThis is the legal translation of English to Spanish in relation to assessment of costs and / or a definition of this topic: Tasación de Costas (in Spanish, without translation of the dictionary entry)....
38. Assessment for Benefits Resources See Also Assessment...
39. Risk Assessment Fuzzy Logic Approach in Risk Assessment, the Law and other Social Sciences Risk is the likelihood of occurrence of any event that may obstruct the ability of organizations to achieve their strategic, financial and operational goals. It is of profound importance for the business management to [...]...
40. Staff Assessment Hierarchical Display of Staff assessment Employment And Working Conditions > Personnel management and staff remuneration > Personnel administration Staff assessment Concept of Staff assessment See the dictionary definition of Staff assessment. Characteristics of Staff assessment [rtbs [...]...
41. Power of Assessment Hierarchical Display of Power of assessment Politics > Political framework > Political powerPolitics > Parliament > Composition of parliament > Parliamentary committee > Committee of inquiry Power of assessment Concept of Power of assessment See the dictionary definition of Power of [...]...
42. Adjusted Basis Resources See Also Basis...
43. Deficiency Assessment Description of Deficiency Assessment Resources See Also Deficiency Internal Revenue...
44. Assessment Process Application of Fuzzy Numbers to Assessment Processes, the Law and other Social Sciences A Fuzzy Number (FN) is a special kind of FS on the set R of real numbers. The four classical arithmetic operations can be defined on FNs, which play an important role in fuzzy mathematics analogous to the [...]...
45. Tax System Summary of Forced Tax System A practice applied in some countries (most notably in Europe) in which corporate income taxes are computed by a governmental agency. Unlike the American system, under which the firm prepares its own return and computes its tax liability (subject to subsequent [...]...
46. Net Income Resources See Also Distributable net income Net profits Taxable income...
47. Redistribution of Income Hierarchical Display of Redistribution of income Economics > National accounts > IncomeSocial Questions > Social protection > Social securityEconomics > Economic policy > Economic policy > Allocation of resourcesEconomics > Economic policy > Economic policy > Incomes [...]...
48. Tax on Income Hierarchical Display of Tax on income Finance > TaxationEconomics > National accounts > IncomeFinance > Taxation > Tax > Direct taxFinance > Taxation > Fiscal policy > Double taxation Tax on income Concept of Tax on income See the dictionary definition of Tax on income. [...]...
49. Technology Assessment Hierarchical Display of Technology assessment Production, Technology And Research > Technology and technical regulations > TechnologyProduction, Technology And Research > Research and intellectual property > Research > Research method > Evaluation methodProduction, Technology And [...]...
50. Accrual Basis Description of Accrual Basis Resources See Also Accounting Resources See Also Accrual Accounting Method Under Accounting Method...
51. Discrimination on the Basis of Nationality Hierarchical Display of Discrimination on the basis of nationality Law > Rights and freedoms > Anti-discriminatory measureLaw > International law > Private international law > National > Foreign nationalEmployment And Working Conditions > Employment > Employment policy > EU employment [...]...
52. Double Taxation Summary of Double Taxation The condition that arises when a multinational firm is taxed on overseas income in both the source country and the country of the corporation's domicile. This problem arises because nations use varying systems of taxation. Recognizing that double taxation is [...]...
53. Accumulated Taxable Income Resources See Also Accumulated earnings tax...
54. Exemption System A system to avoid double taxation of income whereby the domiciliary country exempts corporate income taxation, income earned and taxed abroad, up to the amount of tax paid in the country that was the source of income.......
55. Business Tax Hierarchical Display of Business tax Finance > Taxation > Tax on incomeFinance > Taxation > Tax > Local tax Business tax Concept of Business tax See the dictionary definition of Business tax. Characteristics of Business tax [rtbs name="xxx-xxx"] Resources Translation of Business tax [...]...
56. Unitary Taxation A form of corporate taxation adopted by some U.S. states whereby state income tax is assessed on a pro rata portion of the company's worldwide profits, rather than on locally earned profits only. Unitary taxation emerged in the United States in 1926; at that time it was applied to interstate rai......
57. Sister Company Sister Company in International Trade Meaning of Sister Company, according to the Dictionary of International Trade (Global Negotiator): A sister company is a company with close affiliations to another company with a separate name and personnel. Both companies are owned by the same parent and [...]...
58. Taxation Law Worldwide Taxation Law Contents of Worldwide Taxation Law Contents of this subject matter include: Choice of business structure Taxation of companies and members Taxation of partnerships and partners Taxation of trusts and beneficiaries Capital gains tax Aspects of international tax Tax [...]...
59. Convention on Environmental Impact Assessment in a Transboundary Context 2 Contents Convention on Environmental Impact Assessment in a Transboundary Context ConclusionNotesSee AlsoReferences and Further ReadingAbout the Author/s and Reviewer/sMentioned in ... Read more...
60. Direct Tax Direct Tax in International Trade Meaning of Direct Tax, according to the Dictionary of International Trade (Global Negotiator): A tax that is levied on wealth or income. See also excise tax; indirect tax; sales tax....
61. Less Developed Country Corporation As provided in the 1980s in U.S. tax laws, a firm that derived at least 80 percent of its income in less developed countries (LDCs) and had at least 80 percent of its assets in LDCs. Dividend and interest income from such corporations was excluded from foreign-base company income to the extent it wa......
62. Bank Holding Companies In the United States For information about bank holding companies in the context of international trade, click here...
63. Vocational Assessment Resources See Also Social Protection Social Security Employment Affairs Welfare State Disability...
64. Environmental Impact Assessment Resources See Also Economic Development Social development...
65. Tax on Investment Income Hierarchical Display of Tax on investment income Finance > Taxation > Tax on income Tax on investment income Concept of Tax on investment income See the dictionary definition of Tax on investment income. Characteristics of Tax on investment income [rtbs name="xxx-xxx"] Resources [...]...
66. Alternate Valuation Date Description of Alternate Valuation Date In this reference work, alternate valuation date is a sort of the Tax category. Resources See Also Basis Cases Internal Revenue Taxation Tax...
67. Convention on Environmental Impact Assessment in a Transboundary Context ContentsConvention on Environmental Impact Assessment in a Transboundary ContextConclusionNotesSee AlsoReferences and Further ReadingAbout the Author/s and Reviewer/sMentioned in these Entries ... Read more...
68. Base Rate The specific commodity or general class rate applicable to a product in a common carrier's tariff. Various surcharges, fuel adjustments, currency adjustment factors, et cetera, may be imposed on top of the base rate; they are often expressed as a percentage of the base rate.......
69. Accounting for Nonbusiness Organizations ContentsAccounting for Nonbusiness OrganizationsMore Accounting EntriesFinancial ReportingAccounting PrinciplesThe Balance SheetThe Income StatementRegulations and Standards in the United StatesSee Also Accounting ... Read more...
70. Personal Income Tax Hierarchical Display of Personal income tax Finance > Taxation > Tax on income Personal income tax Concept of Personal income tax See the dictionary definition of Personal income tax. Characteristics of Personal income tax [rtbs name="xxx-xxx"] Resources Translation of Personal income tax [...]...
71. Consent to Act as Director Sample ContentsConsent to Act as Director SampleConsent letter of director to act as director of the CompanyIn IndiaConsent to Act as ... Read more...
72. Corporation Tax Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
73. Export Companies In the United States For information about Export Companies in the context of international trade, click here...
74. Western Hemisphere Trading Corporation A domestic U.S. corporation which was entitled to certain tax advantages under Sections 921-22 of the Internal Revenue Code. To qualify, a U.S.- chartered corporation must (1) derive at least 95 percent of its gross income for the three-year period immediately preceding the taxable year (or througho......
75. Primary Product Any agricultural, forest, or fishery product or any mineral sold in its original form, including such processing as may be required to make the product suitable for sale in international commerce.......
76. Managerial Accouting ContentsManagerial AccoutingMore Accounting EntriesSpecialized AccountingFinancial ReportingAccounting PrinciplesThe Balance SheetThe Income StatementRegulations and Standards in the United StatesSee Also Managerial Accouting ... Read more...
77. Legal Person Hierarchical Display of Legal person Law > Civil law > Civil law > Legal statusLaw > International law > Private international law > Nationality of legal personsFinance > Taxation > Tax on income > Corporation taxBusiness And Competition > Legal form of organisations > Organisation [...]...
78. Convention on Environmental Impact Assessment in a Transboundary Context 3 Contents Convention on Environmental Impact Assessment in a Transboundary Context ConclusionNotesSee AlsoReferences and Further ReadingAbout the Author/s and Reviewer/sMentioned in ... Read more...
79. Captive Insurance Company A subsidiary formed to insure the risks of its noninsurance parent or affiliated companies. The captive may also reinsure risks that have been placed with third- party insurers, all or a portion of which have been transferred subsequently to the captive; in this arrangement, the unrelated insurer is......
80. Wealth Spanish Translation of wealth and estate and net worth This is the legal translation of English to Spanish in relation to wealth or estate or net worth and / or a definition of this topic: Patrimonio (in Spanish, without translation of the dictionary entry). Resources See Also Income [...]...
81. Income Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Income Tax) Ad Valorem Tax (sometimes, including Income Tax) Alternative Minimum Tax (sometimes, including Income Tax) Big Four (audit firms) (sometimes, including Income Tax) Black [...]...
82. Income Tax Law Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Income Tax Law) ...
83. Foreign Base Finance Company It was a financing operation organized abroad (usually in a tax haven) that had as its main purpose the arranging of loans abroad in Eurocurrencies, almost always on behalf of its parent or affiliates.......
84. Affiliation Privilege Tax relief which a firm receives because it controls, is controlled by, or is under common control with another firm. For example, company A derives significant tax credits from investments in new plant and equipment, but does not have sufficent earnings to fully utilize the credits; company B, the ......
85. Commodities Market Hierarchical Display of Commodities market Trade > Trade policy > MarketTrade > International trade > International trade > Primary productTrade > International trade > Trade relations > Commodity agreementFinance > Prices > Prices > Commodity price Commodities market Concept of [...]...
86. Tax Evasion Tax evasion is when someone has deliberately misled us about their activities to reduce their tax liability, or have not paid tax that is due. tax evasion is escaping payment by illegal means. This is obviously unlawful and is usually a criminal offence Tax evasion is when a person or a [...]...
87. Commodity Price Hierarchical Display of Commodity price Finance > Prices > PricesTrade > Trade policy > Market > Commodities marketTrade > International trade > International trade > Primary productTrade > International trade > Trade relations > Commodity agreement > Buffer stock Commodity price [...]...
88. Financial Reporting Traditionally, the function of financial reporting was to provide proprietors with information about the companies that they owned and operated. Once the delegation of managerial responsibilities to hired personnel became a common practice, financial reporting began to focus on stewardship, [...]...
89. Black Market Black Market Definition Black Market is the term designating the illicit sale of commodities in violation of government rationing and price-fixing. The term originated in Europe during World War I, when the introduction of rationing in belligerent countries tempted some persons with access [...]...
90. Base Port Base Port in International Trade Meaning of Base Port, according to the Dictionary of International Trade (Global Negotiator): Major ports that ship lines call on with their large (usually transoceanic) vessels. Cargo bound for ports within the base port hinterland is transshipped on feeder [...]...
91. Tax on Employment Income Hierarchical Display of Tax on employment income Finance > Taxation > Tax on incomeEmployment And Working Conditions > Personnel management and staff remuneration > Remuneration of work > PayEmployment And Working Conditions > Personnel management and staff remuneration > Remuneration [...]...
92. Gross Income Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Gross Income) Ad Valorem Tax (sometimes, including Gross Income) Alternative Minimum Tax (sometimes, including Gross Income) Big Four (audit firms) (sometimes, including Gross Income) [...]...
93. Price Net of Tax Hierarchical Display of Price net of tax Finance > Prices > PricesFinance > Taxation > Tax on consumption > VATTrade > Marketing > Commercial transaction > Sale > Duty-free sale Price net of tax Concept of Price net of tax See the dictionary definition of Price net of tax. [...]...
94. Adjusted Gross Income Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Adjusted Gross Income) Ad Valorem Tax (sometimes, including Adjusted Gross Income) Alternative Minimum Tax (sometimes, including Adjusted Gross Income) Big Four (audit firms) (sometimes, [...]...
95. Branch Rule A provision of the Internal Revenue Code that holds that where a controlled foreign corporation operates outside its country of incorporation through a branch, the branch will be treated as a separate corporation in determining foreign base company income, when the branch's activities have "......
96. Trading Company A firm engaged in the purchase, distribution, and marketing of products in international trade. Generally, the trading company deals with products of unrelated firms as well as the manufacturers of joint ventures in which it is involved.......
97. Taxation Principles Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation Principles) ...
98. Taxation without representation Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation without representation) ...
99. Exempted Company A company exempted from income taxes of the jurisdiction in which it is organized in return for a stipulation by the company that it will not trade in that country.......
100. Taxation and Customs Union Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation and Customs Union) ...
101. Income Taxation ContentsIncome TaxationIncome Taxation as a Specialized Area of AccountingMore Accounting EntriesFinancial ReportingAccounting PrinciplesThe Balance SheetThe Income StatementRegulations and Standards in ... Read more...
102. Price Control Resources See Also Price Policy Price Control Pricing Strategy Dumping...
103. Price Index Hierarchical Display of Price index Finance > Prices > Prices policyEconomics > Economic conditions > Economic conditions > Cost of livingEconomics > National accounts > Income > Purchasing power Price index Concept of Price index See the dictionary definition of Price index. [...]...
104. Wealth Tax Spanish Translation of wealth taxThis is the legal translation of English to Spanish in relation to wealth tax and / or a definition of this topic: Impuesto Sobre el Patrimonio (in Spanish, without translation of the dictionary entry)....
105. Big Four Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Big Four) Ad......
106. History of Taxation Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including History of Taxation) ...
107. Revenue Law Worldwide Revenue Law Contents of Worldwide Revenue Law Contents of this subject matter include: Choice of business structure Taxation of companies and members Taxation of partnerships and partners Taxation of trusts and beneficiaries Capital gains tax Aspects of international tax Tax aspects [...]...
108. Base Period A given period of time, usually one year, that is used as the standard against which to measure activities in other years. For example, if the purchasing power of the dollar in various years is to be compared, we may use a year, say 1970, as the base period and may speak of purchases in 1975 in term......
109. Types of Taxation Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Types of Taxation) ...
110. Income Statement ContentsThe Income StatementMore Accounting EntriesSpecialized AccountingFinancial ReportingAccounting PrinciplesThe Balance SheetRegulations and Standards in the United StatesSee Also The Income Statement ... Read more...
111. Bank Export Services Act A 1982 act of Congress that amends Federal banking laws to permit banks to acquire equity, up to 100 percent, in Export Trading Companies. The act forms Title II of the Export Trading Company Act. See export TRADING COMPANY ACT.......
112. Transfer Pricing The pricing level at which goods are sold between related entities, subsidiary to parent. Transfer pricing has been an area of considerable interest to customs authorities, inasmuch as such sales are often suspected of being manipulated by the parties deliberately to undervalue the goods for [...]...
113. Harmonisation of Prices Hierarchical Display of Harmonisation of prices Finance > Prices > Prices policy Harmonisation of prices Concept of Harmonisation of prices See the dictionary definition of Harmonisation of prices. Characteristics of Harmonisation of prices [rtbs name="xxx-xxx"] Resources Translation of [...]...
114. Dividend Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Dividend) Ad Valorem Tax (sometimes, including Dividend) Alternative Minimum Tax (sometimes, including Dividend) Big Four (audit firms) (sometimes, including Dividend) Black Market [...]...
115. Offshore Holding Company Synonymous with foreign base holding company. See SUBPART F.......
116. Offshore Trading Company Synonymous with foreign base trading company. See subpart f.......
117. Headquarters Company A company organized in a foreign country for the purpose of providing administrative support to affiliate companies. It does not normally take title to products or provide financing.......
118. Tax exemption Tax exemption Tax Incidence According to the Encyclopedia of Public Administration and Public Policy (Third Edition, Domonic A. Bearfield Melvin J. Dubnick, CRC Press 2015), "Who really pays the taxes? Many people worry about having to pay more than their “fair share” of taxes. It [...]...
119. Taxation in the European Union Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation in the European Union) ...
120. What is a Section 645 election? ContentsWhat is a Section 645 election?ConclusionNotesSee AlsoReferences and Further ReadingAbout the Author/s and Reviewer/s What is a Section 645 election? ... Read more...