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Income that is received as a tax-free distribution by one company in the U.K. from another. This income is typically tax-free to the receiving firm and is usually distributed in the form of a divid[阅读全文:]
摘要: A U.K. tax allowance that permits British corporations to claim on eligible plan or machinery purchases. The allowance can only be claimed during the first year of the equipment purchase. The allowanc[阅读全文:]
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Fiscal drag is an economics term referring to a situation where a government's net fiscal position (equal to its spending less any taxation) does not meet the net savings goals of the private econ[阅读全文:]
摘要: A situation where all of the future debt obligations of a government are different from the future income streams. Both of the obligations and the income streams are measured at their respective prese[阅读全文:]
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A way of reimbursing employees who use their own or leased vehicles for work-related activities. FAVR payments must be made at least quarterly. Certain restrictions on how and how much the vehicle [阅读全文:]
摘要: Any repair-related expenditures incurred during the process of preparing one's home for sale. This type of expense does not include major home improvements such the addition of a new room or swimming[阅读全文:]
摘要: A system that taxes everyone at the same rate, regardless of their income bracket.
Supporters of a flat tax argue that it gives people incentive to earn more, because they wouldn't be p[阅读全文:]
摘要: The amount of income earned from a foreign source that is excludable from domestic taxation. The foreign earned income exclusion can only be claimed by those who meet the foreign residence or physical[阅读全文:]
摘要: An allowance for taxpayers who live and work in a foreign country to exclude any amount that their employer allocates to them to cover housing costs. The exclusion applies regardless of whether the ex[阅读全文:]
摘要: A tariff imposed on Australian residents by their government on asset value gains from offshore holdings. The FIF tax was implemented in 1992 to prevent citizens from deferring the payment of Australi[阅读全文:]