| Subject | Russian | English |
| EBRD | авансовые платежи по налогу на прибыль юридических лиц | advance corporation tax (часть налога на прибыль юридических лиц, уплачиваемая авансом до окончательного расчёта суммы залога в конце налогового года) |
| gen. | налог на прибыль юридических лиц | corporate profits tax (Corporate Profits Tax is a tax on corporate profits paid by businesses that are C corporations. Corporate profits is an economic indicator that calculates net income using different measures such as profits from current production, book profits and after-tax profits. Corporate profits represent a corporation's income and increasing profits means either increased corporate spending, growth in retained earnings or increased dividend payments to shareholders. These are good indicators for investors to invest money in such corporations.  uslegal.com Alexander Demidov) |
| gen. | налог на прибыль юридических лиц | corporate profit tax (corporate income tax плохо подходит для перевода в российском контексте, так как тексте могут соседствовать термины "подоходный налог" и "налог на прибыль". Alexander Demidov) |
| law | налог на прибыль юридических лиц | Corporate Income Tax (согласно Налоговому кодексу Азербайджана yurtranslate23) |
| gen. | налог на прибыль юридических лиц | corporate tax (A corporate tax is a levy placed on the profit of a firm to raise taxes. After operating earnings is calculated by deducting expenses including the cost of goods sold (COGS) and depreciation from revenues, enacted tax rates are applied to generate a legal obligation the business owes the government. Rules surrounding corporate taxation vary greatly around the world and must be voted upon and approved by the government to be enacted. Read more: Corporate Tax investopedia.com Alexander Demidov) |
| gen. | налог на прибыль юридического лица | corporate tax (A tax levied on corporations' profits. Because corporations are legal entities separate from their owners, they may be taxed as if they were persons. A corporate tax, then, is the equivalent of the income tax for natural persons. Corporate taxes vary from country to country; in the United States, they are levied at both the federal and state levels. Proponents of the corporate tax argue it guards against excessive profits that may result from unethical or illegal corporate practices, while opponents say that corporations simply pass on the tax to their customers. Farlex Financial Dictionary. © 2012 Alexander Demidov) |
