illegal tax shelter

illegal tax shelter
незаконное налоговое убежище

English-russian accounting dictionary. 2014.

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  • Tax shelter — Tax shelters are any method of reducing taxable income resulting in a reduction of the payments to tax collecting entities, including state and federal governments. The methodology can vary depending on local and international tax laws.In North… …   Wikipedia

  • Tax Shelter — A legal method of minimizing or decreasing an investor s taxable income and, therefore, his or her tax liability. Tax shelters can range from investments or investment accounts that provide favorable tax treatment, to activities or transactions… …   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

  • 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 protester (United States) — Part of a series on Taxation Taxation in the United States …   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 noncompliance — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… …   Wikipedia

  • tax — n. & v. n. 1 a contribution to State revenue compulsorily levied on individuals, property, or businesses (often foll. by on: a tax on luxury goods). 2 (usu. foll. by on, upon) a strain or heavy demand; an oppressive or burdensome obligation. v.tr …   Useful english dictionary

  • Illegal immigration — is the migration into a nation in violation of the immigration laws of that jurisdiction. Illegal immigration raises many political, economical, and social issues, and has become a source of major controversy in developed countries and the more… …   Wikipedia


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