effective tax test

Russian translation: тест эффективной налоговой ставки

07:24 Aug 17, 2019

English to Russian translations [PRO]
Law: Contract(s)

English term or phrase: effective tax test

Dividends received by a fund resident in Cyprus from a foreign company are exempt from tax if either of the following conditions is satisfied:
(a) the dividend paying company derives 50% or more of its income directly or indirectly from activities which lead to active trading income (“active versus passive test"); or
(b) the foreign tax burden on the profits to be distributed as a dividend is not substantially lower than the Cypriot corporate income tax rate (i.e. a rate of at least 5% at the level of the dividend paying company) (“effective tax test").

Николай KudoZ activity Questions: 2781 (2 open) (73 closed without grading) Answers: 0 Russian Federation
Local time: 02:58

Russian translation:тест эффективной налоговой ставки

Explanation:
...

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Note added at 13 mins (2019-08-17 07:37:31 GMT)
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http://taxpravo.ru/analitika/statya-70474-gibridnyie_finanso...
Необходимо отметить важную особенность применения теста «эффективной налоговой ставки» (effective tax rate test), упомянутого выше.

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Note added at 1 hr (2019-08-17 08:42:55 GMT)
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Здесь, очевидно, переводят иначе: проверка "эффективный минимальный иностранный налог". (English версию не обнаружил). Потому не уверен и остановился бы на первом варианте.
https://iq-offshore.com/news/kak-nacat-biznes-na-kipre
Налоговая нагрузка на прибыль не ниже, чем ставка CIT Кипра (т.е. ниже 6,25%) на уровне компании, выплачивающей дивиденды (выполняется проверка «эффективный минимальный иностранный налог» ).

Selected response from:

interprivate
Local time: 00:58

Grading comment

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Summary of answers provided

3 +1

тест эффективной налоговой ставки

interprivate

Проверка соответствия критерию «эффективная ставка налогообложения»

Vadim Zotov

Answers

9 mins confidence:

peer agreement (net): +1

тест эффективной налоговой ставки

interprivate
Local time: 00:58
Native speaker of:

Russian,

Ukrainian
PRO pts in category: 191

3 days 8 hrs confidence:

Проверка соответствия критерию «эффективная ставка налогообложения»

Explanation:
Если соответствует, то наголову освобождение предоставляется

Vadim Zotov
Russian Federation
Local time: 02:58
Specializes in field
Native speaker of: Russian
PRO pts in category: 127

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