legal entity tax

legal entity tax
налог на прибыль юридического лица

English-russian dctionary of contemporary Economics. 2014.

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  • 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

  • entity — en·ti·ty / en ti tē/ n pl ties: an organization (as a business or governmental unit) that has a legal identity which is separate from those of its members see also alter ego, instrumentality, juridical person …   Law dictionary

  • Legal personality — (also artificial personality, juridical personality, and juristic personality) is the characteristic of a non human entity regarded by law to have the status of a person. A legal person (Latin: persona ficta), (also artificial person, juridical… …   Wikipedia

  • LEGAL PERSON — LEGAL PERSON, a body of men or of property which the law, in imitation of the personality of human beings, treats artificially as subject of rights and duties independent of its component parts. The classic example of a legal person is the  … …   Encyclopedia of Judaism

  • Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… …   Wikipedia

  • Entity Trading Account — A trading account that belongs to a legal entity such as a corporation or limited partnership. There are certain advantages to entity trading accounts over individual trading accounts, such as tax deductions and certainty in tax law. An entity… …   Investment dictionary

  • entity — A real being; existence. An organization or being that possesses separate existence for tax purposes. Examples would be corporations, partnerships, estates and trusts. The accounting entity for which accounting statements are prepared may not be… …   Black's law dictionary

  • entity — A real being; existence. An organization or being that possesses separate existence for tax purposes. Examples would be corporations, partnerships, estates and trusts. The accounting entity for which accounting statements are prepared may not be… …   Black's law dictionary

  • entity —    An organization or institution that has its own existence for legal or tax purposes. This is often an organization that has individual members, such as a corporation, partnership, trust, estate or government agency, but is separate from them… …   Business law dictionary

  • Legal education — is the education of individuals who intend to become legal professionals or those who simply intend to use their law degree to some end, either related to law (such as politics or academic) or business. It includes: * First degrees in law, which… …   Wikipedia


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