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Inserisci una parola o una frase in qualsiasi lingua 👆

Lingua:

Traduzione e analisi delle parole tramite l'intelligenza artificiale ChatGPT

In questa pagina puoi ottenere un'analisi dettagliata di una parola o frase, prodotta utilizzando la migliore tecnologia di intelligenza artificiale fino ad oggi:

come viene usata la parola
frequenza di utilizzo
è usato più spesso nel discorso orale o scritto
opzioni di traduzione delle parole
esempi di utilizzo (varie frasi con traduzione)
etimologia

Cosa (chi) è deferred taxation - definizione

Deferred taxes; Deferred tax assets; Deferred tax liabilities; Deferred taxation; Tax asset; Deferred Tax

Deferred tax

Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment.

https://en.wikipedia.org/wiki/Deferred_tax

Tax deferral

Tax deferral refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same.

https://en.wikipedia.org/wiki/Tax_deferral

Deferred prosecution

WAY TO AVOID PROSECUTION

Deferred prosecution agreement; Non-prosecution

A deferred prosecution agreement (DPA), which is very similar to a non-prosecution agreement (NPA),, at 361 (DPAs are typically filed with a court whereas NPAs are not) is a voluntary alternative to adjudication in which a prosecutor agrees to grant amnesty in exchange for the defendant agreeing to fulfill certain requirements. A case of corporate fraud, for instance, might be settled by means of a deferred-prosecution agreement in which the defendant agrees to pay fines, implement corporate reforms, and fully cooperate with the investigation.

https://en.wikipedia.org/wiki/Deferred_prosecution

Wikipedia

Deferred tax

Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment. Deferred tax assets can arise due to net loss carry-overs, which are only recorded as asset if it is deemed more likely than not that the asset will be used in future fiscal periods. Different countries may also allow or require discounting of the assets or particularly liabilities. There are often disclosure requirements for potential liabilities and assets that are not actually recognised as an asset or liability.

https://en.wikipedia.org/wiki/Deferred tax