Tax sparing: Difference between revisions

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imported>Doug Williamson
(Amended to clarify. Source: http://www.hmrc.gov.uk/manuals/intmanual/INTM161270.htm)
imported>Doug Williamson
(Add link.)
 
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''Tax''
''Tax''.


'''1.'''
1.


A particularly generous form of double tax relief which allows a tax credit in one country for a tax which has been "spared" - in other words not actually charged - in another country.
A particularly generous form of double tax relief which allows a tax credit in one country for a tax which has been "spared" - in other words not actually charged - in another country.




'''2.'''
2.


A Euromarket term for debt that is covered by a double exemption from withholding tax under tax sparing, enabling lenders to offer favourable rates.
A Euromarket term for debt that is covered by a double exemption from withholding tax under tax sparing, enabling lenders to offer favourable rates.
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== See also ==
== See also ==
* [[Double taxation relief]]
* [[Euromarket]]
* [[Euromarket]]
* [[Margin]]
* [[Margin]]
* [[Tax ]]
* [[Tax relief]]
* [[Tax relief]]
* [[Double taxation relief]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:Long_term_funding]]

Latest revision as of 09:22, 6 July 2022

Tax.

1.

A particularly generous form of double tax relief which allows a tax credit in one country for a tax which has been "spared" - in other words not actually charged - in another country.


2.

A Euromarket term for debt that is covered by a double exemption from withholding tax under tax sparing, enabling lenders to offer favourable rates.


See also