IBFD International Tax Glossary. Front Cover · International Bureau of Fiscal Documentation. IBFD, – Taxation – pages. Get this from a library! IBFD international tax glossary. [Julie Rogers-Glabush;]. international tax glossary by Julie Rogers-Glabush · IBFD international tax glossary. by Julie Rogers-Glabush; International Bureau of Fiscal Documentation ;.

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For example, all depreciable assets of a similar kind are effectively treated as a single asset for depreciation purposes.

Generally, only certain types of income fall within the scope of CFC legislation, i. Your rating has been recorded. Please create a new list with a new name; move some items to a new or existing list; or delete some items. Generally a multi-step procedure will be provided to resolve the gloesary of dual residence, usually the place of a permanent home available being the first criterion.

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Gloseary typically includes expenses of the headquarters office and ihfd expenses. Fringe benefits may be given in the form of a money allowance, e. Where expenditure is more closely connected with the business income-earning structure than its income earning capacity, it is capital expenditure. Broadly speaking, it refers to the highest level of control of the business of a company.

For example, the rules may provide that certain consequences will follow if the sole, main or principal purpose of certain transaction is the reduction of tax. A general partnership is characterized by internatiomal unlimited liability of the general partners for partnership debts.


In US, the taxable income of a multistate corporation may be apportioned to a specific state only if the corporation has a sufficient nexus in the state. Usually, a certain minimum amount of nominal txa is required to establish a legal entity.

In a mortgage that states an insufficient interest rate, tax law will impute a higher rate and a lower principal, which will increase taxes on the receipt of payment. A number of countries have adopted special regimes to deal with cross-border reinsurance. The process may or may not include an audit of the taxpayer’s own books. All partners in an ordinary partnership are general partners. This edition contains hundreds of new and revised terms, a list of tax courts and their location, and additional languages in the multilingual list of tax terms.

Forms are often glsosary by the tax authorities for this atx. IBFD international tax glossary Author: Adobe Digital Editions is required. Please verify that you are not a robot. The tax is generally paid by the buyer but the seller is responsible for collecting and remitting the tax to the tax interjational. In the context of a bond or other debt instrument, it is the amount paid in excess of the face amount.


Cancel Forgot your password? It made ineffective tax avoidance schemes which have no commercial purpose other than the avoidance of tax.

Common stock is usually last in priority when profits or assets are distributed. The term is normally applied to a situation where a person not resident of either the treaty countries establishes an entity in one of internationwl treaty countries in order to obtain treaty benefits.

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IBFD International Tax Glossary – International Bureau of Fiscal Documentation – Google Books

Eurobonds may take the form of loans, debentures or convertible debentures, and maybe designated in any currency. You may have already requested this item. For tax purposes, a protocol is signed and ratified by the parties in addition to an existing tax treaty. The shareholders are generally liable only ingernational the extent of the nominal value of their shares. Repatriation also takes place when expatriate employees working in a foreign country want to send income to their home country.

Controlled and uncontrolled transactions are comparable if none of the differences between the transactions could materially affect the factor being examined in the methodology e.