accumulated profits tax


accumulated profits tax

English-russian accounting dictionary. 2014.

Смотреть что такое "accumulated profits tax" в других словарях:

  • accumulated profits tax — accumulated earnings tax or accumulated profits tax Fin the tax that a company must pay because it chose not to pay dividends that would subject its owners to higher taxes …   The ultimate business dictionary

  • accumulated profits tax — A tax on earnings retained in a firm as a way for the principals to defer personal income taxes. Bloomberg Financial Dictionary …   Financial and business terms

  • accumulated earnings tax — or accumulated profits tax Fin the tax that a company must pay because it chose not to pay dividends that would subject its owners to higher taxes …   The ultimate business dictionary

  • accumulated earnings tax — A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the… …   Black's law dictionary

  • excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… …   Black's law dictionary

  • excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… …   Black's law dictionary

  • tax — A charge by the government on the income of an individual, corporation, or trust, as well as the value of an estate or gift. The objective in assessing the tax is to generate revenue to be used for the needs of the public. A pecuniary burden laid …   Black's law dictionary

  • income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

  • Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Bottom of the harbour tax avoidance — was a form of tax avoidance used in Australia in the 1970s. Legislation (below) made it a criminal offence in 1980. The practice came to symbolise the worst of variously contrived tax strategies from those times. In its 1986/87 annual report, the …   Wikipedia

  • Wealth tax — Taxation An aspect of fiscal policy …   Wikipedia


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