- taxation of fringe benefits
- налогообложение дополнительных льгот
English-russian dctionary of contemporary Economics. 2014.
taxation of fringe benefits
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Fringe Benefits Tax — (FBT) is the taxation of most, but not all fringe benefits, which are generally non cash employee benefits. The rationale behind FBT is that it helps restore equity and fairness to those employees who do not receive such benefits, and allows a… … Wikipedia
Fringe Benefits Tax (Australia) — Fringe Benefits Tax (FBT) is the tax applied by the Australian Taxation Office (ATO) to most, although not all, fringe benefits, which are generally non cash benefits. Most fringe benefits are also reported on employee payment summaries for… … Wikipedia
Fringe Benefits Tax (New Zealand) — Fringe Benefits Tax (FBT) within the system of taxation in New Zealand is the tax applied to most, although not all, fringe benefits ( perks ), including the ones provided through someone other than an employer. FBT is paid to the Inland Revenue… … Wikipedia
Fringe Benefits — A collection of various benefits provided by an employer, which are exempt from taxation as long as certain conditions are met. Any employee who receives taxable fringe benefits will have to include the fair market value of the benefit in their… … Investment dictionary
Employer transportation benefits in the United States — An employer may provide transportation benefits to their employees that are tax free up to a certain limit. Under the US Internal Revenue Code section 132(a), the qualified transportation benefits is one of the eight types of statutory employee… … Wikipedia
De minimis fringe benefit — De Minimis Fringe Benefits are minimal or smallish perks provided by an employer; de minimis is legal Latin for minimal . Contents 1 Definition 2 Qualification as a de minimis fringe benefit 3 Examples of de minimis fringe benefits … Wikipedia
Timor Sea Treaty — Formally known as the Timor Sea Treaty between the Government of East Timor and the Government of Australia was signed between Australia and East Timor in Dili, East Timor on May 20, 2002, the day East Timor attained its independence from United… … Wikipedia
Latin America, history of — Introduction history of the region from the pre Columbian period and including colonization by the Spanish and Portuguese beginning in the 15th century, the 19th century wars of independence, and developments to the end of World War II.… … Universalium
Internal Revenue Code Section 132(a) — provides eight types of fringe benefits that are excluded from gross income. These include fringe benefits which qualify as a (1) no additional cost service, (2) qualified employee discount, (3) working condition fringe, (4) de minimis fringe,… … Wikipedia
social security — 1. (usually caps.) a program of old age, unemployment, health, disability, and survivors insurance maintained by the U.S. federal government through compulsory payments by specific employer and employee groups. 2. the theory or practice of… … Universalium
Novated lease — A novated lease is a type of motor vehicle lease common in Australia that allows a business to lease a motor vehicle on behalf of an employee, with the responsibility for the lease lying with the employee and the lease payments being made from… … Wikipedia
