Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] 115. Excess profits rulings, informal capital rulings and other similar rulings recognise the contribution of capital or an asset, generally by the parent company or another related party, and provide an adjustment that reduces the taxable profits, for instance, through a deemed interest deduction in the case of an interest free loan. An example of this would be where the price paid by a subsidiary to its parent company is stated to be lower than the arm’s length price and this is done intentionally to favour the subsidiary. [..]