Valsts valodas centra izstrādātie ekonomikas un finanšu termini - Latvijas Nacionālais terminoloģijas portāls

Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Terminu kolekcijā apkopoti Valsts valodas centra izstrādātie ekonomikas un finanšu termini.

Grupa: Valsts valodas centrs

Nozare: Ekonomika. Finanses

en
tax nexus

Konteksts: [..] Changes to the permanent establishment definition have been agreed to address techniques used to inappropriately avoid the tax nexus, including via commissionaire arrangements and the artificial fragmentation of business activities. [..]

Avots: OECD (2015), Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting Project, OECD.

Definīcija:
The term nexus is used in tax law to describe a situation in which a business has a "nexus" or presence in a state and is thus subject to state income taxes and to sales taxes for sales within that state.
fr
lien fiscal
lv
nodokļu saikne

Kolekcija: Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Nozares:  Ekonomika. Finanses, Ekonomika. Finanses

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