completely closed tax base gen.

[ВолшебниКК]

Никто не сталкивался с такой формулировкой: completely closed tax base

Видимо, какой-то оттенок смысла здесь имеет место быть

[Yippie]

Закрытие счетов бухгалтерского учета для определения налоговой базы (по налогу на прибыль).
Но только это не "оттенок смысла". а "смысл оттенка"

[eu_br]

http://www.highbeam.com/doc/1G1-139079637.html

[NC1]

"Closed tax base" -- это налоговая база, которая не "размывается" льготами и исключениями. На сегодня существует исключительно в качестве абстракции, поскольку практически нигде и никем не реализована.

To have a completely closed system, it would appear that two conditions must be satisfied: any time a transfer of value from one taxpayer to another provides a deduction to the transferor, there must be income to the transferee (this is the end result of, for instance, sections 404 and 461(h)); and any time the possible exhaustion of an income-producing asset justifies a deduction to the user, the income from that asset must first have been included in the user's tax base (this is the goal of economic depreciation, which would deny a deduction to the extent there is any value, and thus unrecognized income, remaining in any asset). The tax system could also be closed if these rules were violated but sufficiently accurate adjustments were made to the amount used to account for the liability to translate amounts deducted at earlier times into their equivalent at a later time.

Charlotte Crane, Liabilities and the Need to Keep the Income Tax Base Closed, 25 VA. TAX REV. 31, 54 (2005)