Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] Substance analyses can use a variety of proxies to determine whether the CFC’s income was separated from the underlying substance, including people, premises, assets, and risks. Regardless of which proxies they consider, substance analyses are generally asking the same fundamental question, which is whether the CFC had the ability to earn the income itself. Under the nexus approach, R&D expenditures are used as a proxy for substantial activities, and they provide a more mechanical way of determining whether the CFC had the necessary people to earn the IP income itself. [..]