Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] However, where jurisdictions do not apply a substance analysis as discussed in Chapter 4 they may choose to adjust the calculation of the effective tax rate so that situations where a lower tax burden is justified under commonly agreed standards such as the nexus approach agreed under Action 5 are not considered to affect the effective tax rate calculation for the purposes of applying a CFC regime. [..]