- qualifying, corporation
- (taxation)société f admissible
English-French legislative terms. 2015.
qualifying, corporation
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Corporation Tax Act 2010 — Parliament of the United Kingdom Long title An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes … Wikipedia
qualifying corporate bond — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… … Law dictionary
qualifying distribution — A type of distribution, the making of which generally caused a company with surplus ACT (advance corporation tax) to be required to account for shadow ACT. ACT has been abolished in relation to distributions made after 5 April 1999. Related links … Law dictionary
qualifying distribution — Formerly, a distribution from a company that resulted in advance corporation tax being paid. Qualifying distributions included dividends and distributions from any company assets to shareholders (except for capital repayments). Advance… … Big dictionary of business and management
Qualifying Domestic Trust - QDOT — A type of trust that allows taxpayers who are not U.S. citizens to claim the marital deduction for estate tax purposes. Spouses without citizenship are not eligible for the marital deduction without a qualifying domestic trust. QDOTs are similar… … Investment dictionary
qualifying distribution — Formerly, a distribution from a company resulting in advance corporation tax (ACT) being paid. Qualifying distributions included dividends and distributions from any company assets to shareholders (except for capital repayments). In the UK, the… … Accounting dictionary
qualifying share — A share of common stock owned by a person in order to qualify as a director of the issuing corporation in a corporation that requires directors to be shareholders … Black's law dictionary
qualifying share — shares of common stock that a person must hold in order to qualify as a director of the issuing ( issue) corporation. Bloomberg Financial Dictionary … Financial and business terms
qualifying stock option — A benefit granted by a corporation that allows employees to purchase shares at a discount price. Bloomberg Financial Dictionary … Financial and business terms
qualifying loss — A trading loss arising in a current accounting period as a result of computing the profits and losses of an organization in accordance with accepted corporation tax principles … Accounting dictionary
qualifying loss — A trading loss arising in a current accounting period as a result of computing the profits and losses of an organization in accordance with accepted corporation tax principles. See loss reliefs … Big dictionary of business and management
