avoidance, transaction

avoidance, transaction
(taxation)
opération f d'évitement

English-French legislative terms. 2015.

Игры ⚽ Поможем решить контрольную работу

Regardez d'autres dictionnaires:

  • Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

  • Mullens v Federal Commissioner of Taxation — Court High Court of Australia Full case name Mullens v Federal Commissioner of Taxation …   Wikipedia

  • Tax noncompliance — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Bankruptcy in the United States — The United States Constitution (Article 1, Section 8, Clause 4) authorizes Congress to enact uniform Laws on the subject of Bankruptcies throughout the United States. Congress has exercised this authority several times since 1801, most recently… …   Wikipedia

  • Dividend stripping — is the purchase of shares just before a dividend is paid, and the sale of those shares after that payment, i.e. when they go ex dividend. This may be done either by an ordinary investor as an investment strategy, or by a company s owners or… …   Wikipedia

  • Slutzkin v Federal Commissioner of Taxation — Infobox Court Case name=Slutzkin v Federal Commissioner of Taxation court=High Court of Australia date decided=25 February 1977 full name= Slutzkin v Federal Commissioner of Taxation citations= [http://www.austlii.edu.au/au/cases/cth/high… …   Wikipedia

  • Income Tax Assessment Act 1936 — is an act of the Parliament of Australia. It s one of the main statutes under which income tax is calculated. The act is gradually being rewritten into the Income Tax Assessment Act 1997, and new matters are generally now added to the 1997… …   Wikipedia

  • Cridland v Federal Commissioner of Taxation — Court High Court of Australia Full case name Cridland v Federal Commissioner of Taxation …   Wikipedia

  • Double taxation — Taxation An aspect of fiscal policy …   Wikipedia

  • Unfair preference — In many legal systems, where a person or company transfers assets or pays a debt to a creditor shortly before going into bankruptcy, that payment or transfer can be set aside on the application of the liquidator or trustee in bankruptcy as an… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”