GROUP INCOME

GROUP INCOME
(доход группы) Метод, позволяющий при определенных условиях распределить среди членов группы компаний дивиденды и другие выплаты без учета авансированного налога на корпорации (advance corporation tax). Полученные в результате дивиденды не являются франкированным доходом на инвестиции (franked investment income), но рассматриваются как доход группы. Подобно франкированному доходу они не подлежат обложению корпорационным налогом той компании, которая их получает.

Финансы: Оксфордский толковый словарь. — М.: Весь Мир. . 1998.

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Смотреть что такое "GROUP INCOME" в других словарях:

  • group income election — Under the Income and Corporation Taxes Act 1988 group companies (at least 75% owned) can elect to pay dividends among themselves gross without deducting ACT. Easyform Glossary of Law Terms. UK law terms. group income election …   Law dictionary

  • group income — A dividend paid by one group company to another. The dividends received are not subject to corporation tax …   Accounting dictionary

  • group income — A dividend paid by one company in a group to another. The dividends received are not subject to corporation tax …   Big dictionary of business and management

  • group income protection insurance — /gru:p ˌɪnkʌm prə tekʃ(ə)n ɪnˌʃυərəns/ noun insurance for a group of people which gives them a replacement income when they are sick or incapacitated …   Dictionary of banking and finance

  • Boyd Group Income Fund — Infobox Company name = The Boyd Group type = Public genre = foundation = founder = location city = Winnipeg, Manitoba location country = Canada location = locations = area served = key people = Terry Smith industry = Motor Vehicle Glass… …   Wikipedia

  • income group — ➔ group * * * income group UK US noun [C] ► ECONOMICS, MARKETING a group of people who earn the same or similar amounts of money: low/high/middle income group »Those in the lowest income group were 2.4 times more likely to be obese than those in… …   Financial and business terms

  • group — [gruːp] noun [countable] 1. also group of companies ORGANIZATIONS a large business organization that consists of several companies that all have the same owner: • Burmah Castrol, the lubricants group • the sale of the Rover Group to BMW …   Financial and business terms

  • Income inequality metrics — The concept of inequality is distinct from that of poverty[1] and fairness. Income inequality metrics or income distribution metrics are used by social scientists to measure the distribution of income, and economic inequality among the… …   Wikipedia

  • Income protection insurance — (IPI) is a UK insurance policy paying benefits to policyholders who are incapacitated and hence unable to work due to illness or accident. IPI policies were formerly called Permanent Health Insurance (PHI).Relevant concepts* Incapacity will be… …   Wikipedia

  • Income redistribution — refers to a political policy intended to even the amount of income individuals are permitted to earn.Fact|date=July 2007The basic premise of the redistribution of income is that money should be distributed to benefit the poorer members of society …   Wikipedia

  • income group — noun A group within a population having incomes within a certain range, eg middle income group • • • Main Entry: ↑income …   Useful english dictionary


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