| общ. |
передача убытков внутри группы (для уменьшения её общей налоговой нагрузки; A loss transfer system (sometimes called a group relief system) generally preserves the separate identities of the members of a corporate group while allowing a member of the corporate group with a loss to transfer part or all of that loss to one or more profitable members of the same group. By applying one corporation’s loss against another’s profits, the total tax liability of the corporate group is reduced.  fin.gc.ca Stas-Soleil) |
