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
Konteksts: [..] Preferential tax treatment 13. In order for a regime to be considered preferential, it must offer some form of tax preference in comparison with the general principles of taxation in the relevant country. A preference offered by a regime may take a wide range of forms, including a reduction in the tax rate or tax base or preferential terms for the payment or repayment of taxes. Even a small amount of preference is sufficient for the regime to be considered preferential. The key point is that the regime must be preferential in comparison with the general principles of taxation in the relevant country, and not in comparison with principles applied in other countries. For example, where the rate of corporate tax applied to all income in a particular country is 10%, the taxation of income from mobile activities at 10% is not preferential, even though it may be lower than the rate applied in other countries. [..]
Avots: OECD/G20 Base Erosion and Profit Shifting Project. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 ‑ 2015 Final Report
Konteksts: [..] Preferential tax treatment 13. In order for a regime to be considered preferential, it must offer some form of tax preference in comparison with the general principles of taxation in the relevant country. A preference offered by a regime may take a wide range of forms, including a reduction in the tax rate or tax base or preferential terms for the payment or repayment of taxes. Even a small amount of preference is sufficient for the regime to be considered preferential. The key point is that the regime must be preferential in comparison with the general principles of taxation in the relevant country, and not in comparison with principles applied in other countries. For example, where the rate of corporate tax applied to all income in a particular country is 10%, the taxation of income from mobile activities at 10% is not preferential, even though it may be lower than the rate applied in other countries. [..]
Avots: OECD/G20 Base Erosion and Profit Shifting Project. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 ‑ 2015 Final Report
Kolekcija: Valsts valodas centra izstrādātie ekonomikas un finanšu termini
Nozares: Ekonomika. Finanses, Ekonomika. Finanses