корпоративный английский язык

Корпоративный английский язык

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Корпоративный английский язык Калининград, английский язык для организаций Калининград

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Taxation
An aspect of fiscal policy
Policies
  • Government revenue
  • Tax revenue
  • Non-tax revenue
  • Tax law
  • Tax bracket
  • Tax threshold
  • Exemption
  • Credit
  • Deduction
  • Tax shift
  • Tax cut
  • Tax holiday
  • Tax advantage
  • Tax incentive
  • Tax reform
  • Tax harmonization
  • Tax competition
  • Double taxation
  • Representation
  • Unions
  • Medical savings account
  • Tax, tariff and trade
  • Economics
  • Price effect
  • Excess burden
  • Tax incidence
  • Laffer curve
  • Optimal tax
  • Theory
  • Optimal capital income taxation
  • Collection
  • Revenue service
  • Revenue stamp
  • Tax assessment
  • Taxable income
  • Tax lien
  • Tax refund
  • Tax shield
  • Tax residence
  • Tax preparation
  • Tax investigation
  • Tax shelter
  • Private tax collection
  • Tax farming
  • Noncompliance
  • Tax avoidance
  • Tax evasion
  • Tax resistance
  • Tax haven
  • Smuggling
  • Black market
  • Transfer mispricing
  • Unreported employment
  • Tax shelter
  • Distribution
  • Tax rate
  • Progressive
  • Regressive
  • Proportional
  • Types
  • Direct
  • Indirect
  • Per unit
  • Ad valorem
  • In rem
  • Capital gains
  • Carbon
  • Consumption
  • Dividend
  • Ecotax
  • Excise
  • Fuel
  • Georgist
  • Gift
  • Gross receipts
  • Income
  • Inheritance (estate)
  • Land value
  • Payroll
  • Pigovian
  • Property
  • Sales
  • Sin
  • Single
  • Stamp
  • Steering
  • Turnover
  • Value-added (VAT)
  • Corporate profit
  • Excess profits
  • Windfall profits
  • Negative (income)
  • Flat
  • Wealth
  • International
  • Financial transaction tax
  • Currency transaction tax
  • Tobin tax
  • Spahn tax
  • Tax equalization
  • Tax treaty
  • Permanent establishment
  • Transfer pricing
  • European Union FTT
  • Trade
  • Custom
  • Duty
  • Tariff
  • Import
  • Export
  • Tariff war
  • Free trade
  • Free trade zone
  • Trade agreement
  • Religious
  • Church tax
  • Eight per thousand
  • Teind
  • Tithe
  • Fiscus Judaicus
  • Leibzoll
  • Temple tax
  • Tolerance tax
  • Jizya
  • Kharaj
  • Khums
  • Nisab
  • Zakat
  • By country
  • List of countries by tax rates
  • Tax revenues as %GDP
  • Albania
  • Algeria
  • Argentina
  • Australia
  • Azerbaijan
  • Bangladesh
  • Bhutan
  • Bulgaria
  • Canada
  • China
  • Colombia
  • France
  • Germany
  • Greece
  • Iceland
  • India
  • Indonesia
  • Iran
  • Ireland
  • Israel
  • Italy
  • Japan
  • Kazakhstan
  • Lithuania
  • Malta
  • Namibia
  • Netherlands
  • New Zealand
  • Norway
  • Pakistan
  • Palestinian territories
  • Peru
  • Philippines
  • Poland
  • Russia
  • Singapore
  • South Africa
  • Sweden
  • Switzerland
  • Tanzania
  • United Kingdom
  • United States
  • Uruguay
  • v
  • t
  • e
  • corporate taxcorporation taxcompany tax

    • corporations incorporated in the country,
    • corporations doing business in the country on income from that country,
    • foreign corporations who have a permanent establishment in the country, or
    • corporations deemed to be resident for tax purposes in the country.

    Company income subject to tax is often determined much like taxable income for individuals. Generally, the tax is imposed on net profits. In some jurisdictions, rules for taxing companies may differ significantly from rules for taxing individuals. Certain corporate acts, like reorganizations, may not be taxed. Some types of entities may be exempt from tax.

    Overview[edit]

    This section does not cite any sources. Please help improve this section by adding citations to reliable sources. Unsourced material may be challenged and removed. (August 2015) (Learn how and when to remove this template message)

    Most countries exempt certain types of corporate events or transactions from income tax, for example events related to formation or reorganization of the corporation, which are treated as capital costs. In addition, most systems provide specific rules for taxation of the entity and/or its members upon winding up or dissolution of the entity.

    Some systems provide a mechanism whereby groups of related corporations may obtain benefit from losses, credits, or other items of all members within the group. Mechanisms include combined or consolidated returns as well as group relief (direct benefit from items of another member).

    Many systems (particularly sub-country level systems) impose a tax on particular corporate attributes. Such non-income taxes may be based on capital stock issued or authorized (either by number of shares or value), total equity, net capital, or other measures unique to corporations.

    U.S. Corporation defined[edit]

    Types[edit]

    Taxable income[edit]

    Rates[edit]

    Comparison of Corporate Income Taxes
    As a Percentage of GDP
    For the US and OECD Countries, 2008[12]
    Country Tax/GDP Country Tax/GDP
    Norway 12.5 Switzerland 3.3
    Australia 5.9 Netherlands 3.2
    Luxembourg 5.1 Slovak Rep. 3.1
    New Zealand 4.4 Sweden 3.0
    Czech Rep. 4.2 France 2.9
    South Korea 4.2 Ireland 2.8
    Japan 3.9 Spain 2.8
    Italy 3.7 Poland 2.7
    Portugal 3.6 Hungary 2.6
    UK 3.6 Austria 2.5
    Finland 3.5 Greece 2.5
    Israel 3.5 Slovenia 2.5
    OECD avg. 3.5 Germany 1.9
    Denmark 3.4 Iceland 1.9
    Belgium 3.3 Turkey 1.8
    Canada 3.3 US 1.8

    Examples of corporate tax rates for a few English-speaking countries include:

    • Australia: 28.5%, however some specialized entities are taxed at lower rates.[13]
    • Canada: Federal 11%, or Federal 15% plus provincial 1% to 16%. Note: the rates are additive.[14]
    • Hong Kong: 16.5%[15]
    • Ireland: 12.5% on trading (business) income, and 25% on non-trading income.[16]
    • New Zealand: 28%
    • Singapore: 17% from 2010, however a partial exemption scheme may apply to new companies.[17]
    • United Kingdom: 20% to 21% for 2014–2015.[18]
    • United Kingdom: 20% for 2016[19]
    • United States: Federal 15% to 35%.[20] States: 0% to 10%, deductible in computing Federal taxable income. Some cities: up to 9%, deductible in computing Federal taxable income. The Federal Alternative Minimum Tax of 20% is imposed on regular taxable income with adjustments.

    Distribution of earnings[edit]

    Example[edit]

    The following illustrates the dual level of tax concept:

    C Corp earns 100 of profits before tax in each of years 1 and 2. It distributes all the earnings in year 3, when it has no profits. Jim owns all of C Corp. The tax rate in the residence jurisdiction of Jim and C Corp is 30%.

    Year 1 Cumulative Pre-tax income Taxes
    Taxable income 100 100
    Tax 30 30  
    Net after tax 70
    Jim's income & tax 0
    Year 2
    Taxable income 100 200
    Tax 30 60  
    Net after tax 70
    Jim's income & tax 0
    Year 3:
    Distribution 140
    Jim's tax 42 102  
    Net after Jim's tax 98
    Totals 200 102  
    51%

    Other corporate events[edit]

    Many systems provide that certain corporate events are not taxable to corporations or shareholders. Significant restrictions and special rules often apply. The rules related to such transactions are often quite complex.

    Formation[edit]

    Acquisitions[edit]

    Reorganizations[edit]

    Interest deduction limitations[edit]

    A common form of limitation is to limit the deduction for interest paid to related parties to interest charged at arm's length rates on debt not exceeding a certain portion of the equity of the paying corporation. For example, interest paid on related party debt in excess of three times equity may not be deductible in computing taxable income.

    Foreign corporation branches[edit]

    Losses[edit]

    Groups of companies[edit]

    In addition, a few systems provide a tax exemption for dividend income received by corporations. The Netherlands system provides a “participation exception” to taxation for corporations owning more than 25% of the dividend paying corporation.

    Transfer pricing[edit]

    A key issue in corporate tax is the setting of prices charged by related parties for goods, services or the use of property. Many jurisdictions have guidelines on transfer pricing which allow tax authorities to adjust transfer prices used. Such adjustments may apply in both an international and a domestic context.

    Taxation of shareholders[edit]

    Alternative tax bases[edit]

    Many jurisdictions incorporate some sort of alternative tax computation. These computations may be based on assets, capital, wages, or some alternative measure of taxable income. Often the alternative tax functions as a minimum tax.

    Tax returns[edit]

    International corporate tax rates[edit]

    Corporate tax rates vary widely by country, leading some corporations to shield earnings within offshore subsidiaries or to redomicile within countries with lower tax rates.

    Country 2015 Corporate tax rate
    Australia 30 %
    Austria 25 %
    Belgium 33 %
    Canada 15 %
    Chile 22.5 %
    Czech Republic 19 %
    Denmark 23.5 %
    Estonia 20 %
    Finland 20 %
    France 34.43 %
    Germany 15.83 %
    Greece 26 %
    Hungary 19 %
    Iceland 20 %
    Iran 25 %
    Ireland 12.5 %
    Israel 26.5 %
    Italy 27.5 %
    South Korea 22 %
    Luxembourg 22.47 %
    Mexico 30.0 %
    Netherlands 25 %
    New Zealand 28 %
    Norway 27 %
    Poland 19 %
    Portugal 28 %
    Slovak Republic 22 %
    Slovenia 17 %
    Spain 28 %
    Sweden 22 %
    Switzerland 8.5 %
    Turkey 20 %
    United Kingdom 20 %
    United States 35 %

    The corporate tax rates in other jurisdictions include:

    Country 2015 Corporate tax rate
    Japan 32.11%, with plans to reduce
    Russian Federation 20%[55]
    Singapore 17%, with significant exemptions for resident companies[56]

    See also[edit]

    • Corporate tax rates in Canada
    • Corporate tax in the United States
    • United Kingdom corporation tax
    • List of Tax rates of Europe
    • List of Tax rates around the world

    References[edit]

    Further reading[edit]

    • Bittker, Boris I. and Eustice, James S.: Federal Income Taxation of Corporations and Shareholders: paperback ISBN 978-0-7913-4101-8, subscription service
    • Kahn & Lehman. Corporate Income Taxation
    • Healy, John C. and Schadewald, Michael S.: Multistate Corporate Tax Course 2010, CCH, ISBN 978-0-8080-2173-5 (also available as a multi-volume guide, ISBN 978-0-8080-2015-8)
    • Hoffman, et al.: Corporations, Partnerships, Estates and Trusts, ISBN 978-0-324-66021-0
    • Momburn, et al.: Mastering Corporate Tax, Carolina Academic Press, ISBN 978-1-59460-368-6
    • Norton, Bob (2008). "Corporate Taxation". In David R. Henderson (ed.). Concise Encyclopedia of Economics (2nd ed.). Indianapolis: Library of Economics and Liberty. ISBN 978-0865976658. OCLC 237794267. 
    • Tolley's Corporation Tax, 2007-2008 ISBN 978-0-7545-3273-6
    • Watterson, Juliana M.: Corporation Tax 2009/2010, Bloomsbury Professional, ISBN 978-1-84766-327-6

    External links[edit]

    • CRA main website
    • CRA gateway for corporations
    • CRA gateway to T2 returns
    • HMRC main website
    • HMRC Introduction to Corporation Tax
    • IRS main website
    • IRS gateway for corporations
    • IRS Publication 542, Corporations

    Source: https://en.wikipedia.org/wiki/Corporate_tax



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