abusive tax shelter

незаконное налоговое убежище
Товарищество с ограниченной ответственностью, создание которого рассматривается Службой внутренних доходов как способ незаконного уменьшения налогов, поскольку при этом происходит "раздувание" стоимости имущества сверх его реальной рыночной стоимости. В случае если Служба внутренних доходов не признает правомерности подобного уменьшения налогооблагаемых сумм, инвесторам часто приходится помимо сокрытой суммы налога платить значительные штрафы и проценты.

Англо-русский словарь по инвестициям. 2014.

Смотреть что такое "abusive tax shelter" в других словарях:

  • Abusive Tax Shelter — An investment scheme that claims to reduce income tax without changing the value of the user s income or assets. Abusive tax shelters serve no economic purpose other than lowering the federal or state tax owed when filing. Often, these schemes… …   Investment dictionary

  • abusive tax shelter — In the USA, a limited partnership that the Internal Revenue Service (IRS) considers is claiming illegal tax deductions, often by increasing the value of purchased property as a basis for inflated depreciation write offs. The IRS is taking steps… …   Accounting dictionary

  • abusive tax shelter — Fin a tax shelter that somebody claims illegally to avoid or minimize tax …   The ultimate business dictionary

  • abusive tax shelter — A limited partnership that the IRS judges to be claiming tax deductions illegally. Bloomberg Financial Dictionary …   Financial and business terms

  • tax shelter — tax shield Any financial arrangement made to lower a person s or a company s tax liabilities. See: abusive tax shelter …   Accounting dictionary

  • tax shelter — Fin a financial arrangement designed to reduce tax liability. See also abusive tax shelter …   The ultimate business dictionary

  • KPMG tax shelter fraud — The KPMG tax shelter fraud scandal involves allegedly illegal U.S. tax shelters by KPMG that were exposed beginning in 2003. In early 2005, the United States member firm of KPMG International, KPMG LLP, was accused by the United States Department …   Wikipedia

  • Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

  • Tax patent — A tax patent is a patent that discloses and claims a system or method for reducing or deferring taxes. Tax patents are granted predominantly in the United States but can be granted in other countries as well. [ [http://www.delphion.com/details?pn …   Wikipedia

  • Michael Hamersley — Michael C. Hamersley Residence El Dorado Hills, California Education Juris Doctor, MBA …   Wikipedia

  • Charitable organizations (Canada) — Charitable organizations in Canada are regulated under the Canadian Income Tax Act through the Charities Directorate of the Canada Revenue Agency. There are more than 85,600 registered charities in Canada.[1] The charitable sector employs over 2… …   Wikipedia


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