Terms for subject Taxes containing субъект

Russian	English
налоговый субъект	tax subject (dimock)
самостоятельный субъект	separate entity (dimock)
субъект налогообложения	tax entity (businesses and individuals are taxable entities—that is, liable to pay taxes on the money they earn investopedia.com andrew_egroups)
субъект налогообложения	subject of taxation
субъект налогообложения, выплачивающий дивиденды владельцам корпоративных прав из операционной прибыли до уплаты налога на прибыль	pass-through (S corporations (pass-throughs) do not pay any federal income taxes. Instead, the corporation's income or losses are divided among and passed through to its shareholders. The shareholders must then report the income or loss on their own individual income tax returns.Thus, income is taxed at the shareholder level and not at the corporate level. To qualify to make the S corporation election, the corporation's shares must be held by resident or citizen individuals or certain qualifying trusts Alex_Odeychuk)