foreign source profit
Any income or chargeable gain (chargeable gains) in respect of which double taxation relief is afforded which forms part of the company's chargeable profits (the amount of profit on which corporation tax is finally borne, deductions, expenses and other reliefs being allocated as the company wishes).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • Foreign policy of the United States — United States This article is part of the series: Politics and government of the United States …   Wikipedia

  • Foreign Accrual Property Income — Foreign Accrual Property Income, usually known as FAPI, is a tax term meaning the government will tax foreign earnings, regardless of tax treaties, if it deems the source of earning to only be investment activity . It is a law applied in… …   Wikipedia

  • Foreign exchange market — Forex redirects here. For the football club, see FC Forex Braşov. Foreign exchange Exchange rates Currency band Exchange rate Exchange rate regime Exchange rate flexibility Dollarization Fixed exchange rate Floating exchange rate Linked exchange… …   Wikipedia

  • Foreign relations of South Korea — The foreign relations of South Korea are dominated by its relationships with North Korea, Japan, China and United States.The Constitution of the Sixth Republic vests the conduct of foreign affairs in the presidency and the State Council, subject… …   Wikipedia

  • Foreign relations of Pakistan — Pakistan is the second largest Muslim country in terms of population (behind Indonesia), and its status as a declared nuclear power, being the only Islamic nation to have that status, plays a part in its international role. Pakistan is also an… …   Wikipedia

  • Open Source Intelligence — This article is a subset article in a series under intelligence collection management. For a hierarchical list of articles, see the intelligence cycle management hierarchy. Open Source Intelligence (OSINT) is an information processing discipline… …   Wikipedia

  • Tendency of the rate of profit to fall — The tendency of the rate of profit to fall (TRPF) is a hypothesis in economics and political economy, most famously expounded by Karl Marx in chapter 13 of Das Kapital Vol. 3. It was generally accepted in the 19th century. Economists as diverse… …   Wikipedia

  • Council on Foreign Relations — Domaine d activité relations internationales Création 1921 Personnes clés Carla Anderson Hills et Robert E. Rubin Co Chairman, Richard N. Haass, Président Orientation politique Bipartisan Siège New York …   Wikipédia en Français

  • Veterans of Foreign Wars — VFW redirects here. For other uses, see VFW (disambiguation). Veterans of Foreign Wars of the United States Cross of Malta of the Veterans of Foreign Wars Formation 1899 Headquarters …   Wikipedia

  • Health care system — A health care system is the organization of people, institutions, and resources to deliver health care services to meet the health needs of target populations. There is a wide variety of health care systems around the world, with as many… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”