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

reverse hybrid [entity]

Konteksts: [..] In the 2014 Deliverable on Neutralising the Effects of Hybrid Mismatch Arrangements (OECD, 2014), for example, Recommendation 5 recognised the importance of CFC rules when it encouraged jurisdictions to improve their CFC rules to prevent deduction/no-inclusion outcomes arising in respect of payments to a reverse hybrid. [..]

Avots: ESAO (2015), Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report

Definīcija:

A reverse hybrid entity is the “reverse” of a hybrid entity in that the entity is fiscally transparent for foreign tax purposes but not fiscally transparent for U.S. tax purposes. Entities that are treated the same for U.S. and foreign tax purposes are not “hybrid” entities.”

uzņēmums, kas nav fiskāli pārredzams attiecīgai jurisdikcijai

Kolekcija: Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Nozares: Ekonomika. Finanses, Ekonomika. Finanses

Valsts valodas centra izstrādātie ekonomikas un finanšu termini

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