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link 12.01.2011 10:13 |
Subject: lease premium busin. Пожалуйста, помогите перевести термин lease premium. Заранее спасибо.Вот определение: A lease premium is a non-refundable lump sum payment made by the tenant to the owner upon the signing of the tenancy agreement (e.g. a consent fee payable to the owner for accepting the transfer of tenancy from the “old tenant” to the “new tenant”). It is part of the consideration/money paid for using the property and is chargeable to Property Tax. Owners may elect to have the lease premium spread over the lease period, up to a maximum period of 36 months, for assessment purpose. On the other hand, a rent deposit is returnable to the tenant at the end of the tenancy. Therefore, it is not income and should not be declared in the owner's tax return. |
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