Significado de "advance corporation tax" no dicionário inglês

PRONÚNCIA DE ADVANCE CORPORATION TAX EM INGLÊS

advance corporation tax

CATEGORIA GRAMATICAL DE ADVANCE CORPORATION TAX

Advance corporation tax e um substantivo.

O nome ou substantivo é o tipo de palavras cujo significado determina a realidade. Os substantivos denominam todas as coisas: pessoas, objetos, sensações, sentimentos, etc.

O QUE SIGNIFICA ADVANCE CORPORATION TAX EM INGLÊS

Imposto antecipado de sociedades

Advance corporation tax

No Reino Unido, o imposto sobre as sociedades antecipadas era o regime segundo o qual as empresas efetuaram um adiantamento de imposto quando distribuíam pagamentos de dividendos aos acionistas. O princípio é semelhante à forma como os juros gerados nos depósitos bancários no Reino Unido normalmente possuem imposto de taxa básica deduzido pelo banco antes de ser pago ao titular da conta. Em geral, este pagamento significava que os destinatários do dividendo eram considerados como tendo pago o imposto de taxa básica sobre a receita de dividendos. Certos destinatários, incluindo os fundos de pensão, que de outra forma não teriam pago o imposto de renda sobre a receita de dividendos, podiam reclamar esse valor do Tesouro. A quantidade de ACT paga por uma empresa também pode ser compensada com os lucros da empresa, reduzindo sua conta final do imposto sobre as sociedades.

In the United Kingdom, the Advance corporation tax was the scheme under which companies made an advance payment of tax when they distributed dividend payments to shareholders. The principle is similar to the way that interest earned on bank deposits in the UK normally has basic rate tax deducted by the bank before being paid to the account holder. In general this payment meant that the recipients of the dividend were considered to have already paid basic rate tax on their dividend income. Certain recipients, including pension funds, who would not otherwise have paid income tax on the dividend income were entitled to claim back this amount from the treasury. The amount of ACT paid by a company could also be offset against the company's profits reducing its final corporation tax bill.

definição de advance corporation tax no dicionário inglês

A definição de imposto antecipado sobre as empresas no dicionário é um imposto anterior do Reino Unido em que uma empresa que pagava um dividendo devia deduzir a taxa básica de imposto de renda do valor arrecadado do dividendo e pagá-lo ao Inland Revenue ACT.

TRADUÇÃO DE ADVANCE CORPORATION TAX

Conheça a tradução de advance corporation tax a 25 línguas com o nosso tradutor inglês multilíngue.

As traduções de advance corporation tax a outras línguas apresentadas nesta seção foram obtidas através da tradução automática estatística; onde a unidade essencial da tradução é a palavra «advance corporation tax» em inglês.

• Tradutor português - chinês: 推进企业税
• Tradutor português - espanhol: del impuesto sobre sociedades
• inglês: advance corporation tax
• Tradutor português - hindi: अग्रिम निगम टैक्स
• Tradutor português - arabe: ضريبة الشركات مسبقة
• Tradutor português - russo: авансовый налог на прибыль
• Tradutor português - português: imposto antecipado
• Tradutor português - bengali: অগ্রিম কর্পোরেশন কর
• Tradutor português - francês: précompte mobilier
• Tradutor português - malaio: Cukai korporat terlebih dahulu
• Tradutor português - alemão: Körperschaftsteuer-Vorauszahlung
• Tradutor português - japonês: あらかじめ法人税
• Tradutor português - coreano: 사전 법인세
• Tradutor português - javanês: Advance corporation tax
• Tradutor português - vietnamita: tiến thuế công ty
• Tradutor português - tâmil: முன்கூட்டியே நிறுவன வரி
• Tradutor português - marata: आगाऊ महामंडळ कर
• Tradutor português - turco: Avans vergisi
• Tradutor português - italiano: sulle società anticipo
• Tradutor português - polonês: zryczałtowanego podatku dochodowego od osób prawnych
• Tradutor português - ucraniano: авансовий податок на прибуток
• Tradutor português - romeno: impozitul pe profit anticipat
• Tradutor português - grego: προκαταβολής του φόρου εταιριών
• Tradutor português - africâner: bevorder korporasie belasting
• Tradutor português - sueco: skatten förväg corporation
• Tradutor português - norueguês: forhånd selskapsskatt

10 LIVROS EM INGLÊS RELACIONADOS COM «ADVANCE CORPORATION TAX»

Descubra o uso de advance corporation tax na seguinte seleção bibliográfica. Livros relacionados com advance corporation tax e pequenos extratos deles para contextualizar o seu uso na literatura.

Directory of EC Case Law on Direct Taxation

entitled to a tax credit equal to the fraction of the amount of advance corporation tax paid by the latter company, with the result that when the former pays dividends to its own shareholders it may offset the advance corporation tax already paid ...

René Barents, 2009

European Direct Taxation: Case Law and Regulations 2010

The fact of not having to pay advance corporation tax represents a cashflow advantage, in so far as the company concerned may retain the sums which it would otherwise have had to pay by way of advance corporation tax until corporation tax ...

Dennis Manolito Weber, 2010

Financial Accounting

GENERAL 4.9 The actual amount of Corporation tax paid may be reduced by recoupable income tax (see 3.13) and by advance corporation tax recoverable. This latter is dealt with in detail in 4.26 to 4.35. ADVANCE CORPORATION TAX AND ...

Alan Robert Jennings, 1993

Tax Treaties and Controlled Foreign Company Legislation: ...

there shall be assessed on and recoverable from the company, as if it were an amount of corporation tax ... an amount equal to such proportion of the amount of the loan or advance as corresponds to the rate of advance corporation tax in force ...

Daniel Sandler, 1998

Corporation Tax Act 2010

(5) In the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999 (S.I. 1999/358) or any further regulations made under section 32 of FA 1998 (unrelieved surplus advance corporation tax) — Part 8 - Oil ...

‎2010

Accounting for Non-Accountants: A Manual for Managers and ...

Such tax was deemed to be an advance paymenttowards the company's total corporation tax liability and was called advance corporation tax (ACT). The shareholder received the net dividend of £800 togetherwith a tax credit of £200, so their ...

Graham Mott, 2012

A Practical Foundation in Accounting

Advance corporation tax When dividends are paid out no distinct tax deductions are made. However, dividends are paid out of the balance of profits after corporation tax has been deducted. Shareholders therefore receive a tax credit equal to ...

Harry Johnson, Austin Whittam, Margaret Crawford, 1998

The Tax Schedule: A Guide to Warranties and Indemnities ...

70 Defined in CTA 2010 section 1136 71 See paragraph 3.33 (Self-assessment) 72 Corporation Tax (Treatment of Surplus Advance Corporation Tax) Regulations 1999 (SI 1999/358) 73 SI 1999/358 paragraph 14(4) 78 CAA section 1 79 CAA ...

Eile Gibson, 2014

The Taxation of Income from Capital: A Comparative Study of ...

Such payments are made in advance of the date when corporation tax would normally be paid, and since they are also part of the corporate tax bill, they are termed advance corporation tax (ACT). Since part of the corporate tax bill is effectively ...

Mervyn A. King, Don Fullerton, 2010

Tax Law Design and Drafting

An advance corporation tax (ACT) system, modeled on the system used in the United Kingdom, uses a distribution-related tax as both a collection mechanism and the interaction mechanism between the enterprise tax system and the personal ...

Victor Thuronyi, 1998

10 NOTÍCIAS NAS QUAIS SE INCLUI O TERMO «ADVANCE CORPORATION TAX»

Conheça de que se fala nos meios de comunicação nacionais e internacionais e como se utiliza o termo advance corporation tax no contexto das seguintes notícias.

University of Glasgow awards honorary degree to Right Hon Gordon …

Transferring interest rate setting powers to the Bank of England, and abolishing the advance corporation tax (ACT) relief in his first budget ... «The News Hub, mai 15»

Communication 'key' in investment company share buy-backs

Before the abolition of advance corporation tax in 1999, share buybacks and similar transactions simply came with too high a tax cost to be in ... «Fundweb, abr 15»

Unpicking the dividend tax tangle

In the past, there was a tax that companies paid based on the value of the dividends they distributed, called advance corporation tax (ACT). «MoneyWeek, mar 15»

The Secret FD: Many plan to exploit new pension freedoms

... raid on pension funds when he abolished Advance Corporation Tax, suggest that now is the time for FDs to reassess their pension strategies. «Financial Director, fev 15»

£1 billion at stake - taxpayer wins compound interest on overpaid VAT

That case involved mistaken repayment of Advance Corporation Tax. So, those who have justifiably put in claims for compound interest on ... «Lexology, abr 14»

George Kerevan: Pension off Brown's warnings

As chancellor, Gordon Brown abolished relief on advance corporation tax, leaving pension funds vulnerable. Picture: PA ... «Scotsman, abr 14»

Pension pots are too precious to be used up on short-term bills

... ACT [which stands for Advance Corporation Tax, by the way]”. We ran a good deal of stuff on the story, but no one paid the slightest attention. «Telegraph.co.uk, mar 14»

Malta citizenship scheme: Is a consensus possible?

The applicant deposits €500,000 in advance corporation tax which can be set off against corporation tax due during the first 10 years (only) ... «Malta Independent Online, jan 14»

Argentina Imposes Withholding Tax On Exports

It should merely serve as an advance corporation tax payment, which creates a cash flow disadvantage for the Argentine taxpayer. Given that ... «Tax-news.com, jan 14»

hmrc loses multi billion pound court case

In brief, the UK's rules on advance corporation tax (ACT – abolished in 1999) were blatantly discriminatory – a UK parent company receiving a ... «International Adviser, dez 13»