handling fee basis (tax)

[Susan79]

Good morning!

I could use some help with the Russian for: "handling fee basis"

Context:
A Dutch entity involved in intra-group financing will normally be taxed on the "spead" between interest receivable and payable, less any foregin tax credits.
However, a "handling fee basis" of taxation ("HFB") will apply to the intra-group financing arrangements of a Dutch company where:

Thank you!

[Susan79]

anyone?

[valex]

http://forum.lingvo.ru/actualthread.aspx?bid=18&tid=101935&hl=handling+fee
http://forum.lingvo.ru/actualthread.aspx?bid=18&tid=17223&hl=handling+fee
http://forum.lingvo.ru/actualthread.aspx?bid=20&tid=17249&hl=handling+fee
http://forum.lingvo.ru/actualthread.aspx?bid=20&tid=17119&hl=handling+fee
http://forum.lingvo.ru/actualthread.aspx?bid=18&tid=10046&hl=handling+fee
http://forum.lingvo.ru/actualthread.aspx?bid=18&tid=12173&hl=handling+fee

if you still need it
sorry for being tardy

[valex]

handling service хендлинговое обслуживание
http://www.wikiwords.org/dictionary/handling_service/1007280/1955654

even this word exists in Russian!
(tho I never heard it before)