Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] Enhanced transparency for new entrants entering the regime after 6 February 2015 by requiring spontaneous exchange of information on the identity of new entrants benefiting from a grandfathered regime, regardless of whether a ruling is provided, no later than the earlier of (i) three months after the date on which the information becomes available to the competent authority of the jurisdiction providing benefits under the IP regime (and jurisdictions should put in place appropriate systems to ensure that this information is transmitted to the competent authority without undue delay), or (ii) one year after the tax return was filed with the jurisdiction providing benefits under the IP regime. [..]