Valsts valodas centra izstrādātie ekonomikas un finanšu termini - Latvijas Nacionālais terminoloģijas portāls

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

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deemed interest deduction

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. [..]

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

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domājamo procentu atskaitījums

Kolekcija: Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Nozares:  Ekonomika. Finanses, Ekonomika. Finanses

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