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Subject: Tax allocation, indemnity or sharing agreement tax. Seller shall cause the Company and each of its Subsidiaries not to do any of the following:enter into any Tax allocation, indemnity or sharing agreement; заключение любого соглашения о распределении, возмещении и [пропорциональной уплате/выплате] налогов? Какая разница между Tax allocation и Tax sharing (и там, и там "распределение")? Спасибо. |
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может быть allocation - это отнесение налога к определенному периоду, а sharing - разделение налогового бремени внутри группы компаний.. или материнской компании и её филиалами... |
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Reflecting differences between the tax allocation method and the tax sharing agreement in equity. Companies that file consolidated tax returns often have tax sharing agreements which govern the intercompany settlement of tax obligations. Although a tax sharing agreement could be a factor in determining what method the company will use to allocate its tax provision, the tax sharing agreement does not dictate the choice of tax provision allocation policy. документ не скачивается с pwc сайта https://www.investopedia.com/terms/c/comprehensive-tax-allocation.asp |
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