tax matters partner

Russian translation: партнер, специализирующийся на вопросах налогообложения

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:tax matters partner
Russian translation:партнер, специализирующийся на вопросах налогообложения
Entered by: Tilda

17:17 Apr 24, 2005
English to Russian translations [PRO]
Bus/Financial - Business/Commerce (general)
English term or phrase: tax matters partner
The Manager or an officer or agent thereof, shall serve as the Tax matters partner. (Articles of a Company)
Ekaterina
партнер, специализирующийся на вопросах налогообложения
Explanation:
ИЛИ

партнер по вопросам налогообложения
Selected response from:

Vladimir Pochinov
Russian Federation
Local time: 07:40
Grading comment
Спасибо!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2партнер, специализирующийся на вопросах налогообложения
Vladimir Pochinov
3лицо, ведущее учет общего имущества товарищей
olganet


  

Answers


1 min   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
партнер, специализирующийся на вопросах налогообложения


Explanation:
ИЛИ

партнер по вопросам налогообложения

Vladimir Pochinov
Russian Federation
Local time: 07:40
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 91
Grading comment
Спасибо!

Peer comments on this answer (and responses from the answerer)
agree  sokolniki: партнер по вопросам налогообложения
30 mins

agree  Levan Namoradze
16 hrs
Login to enter a peer comment (or grade)

1 day 16 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
лицо, ведущее учет общего имущества товарищей


Explanation:
THE TMPs ROLE

For income tax purposes, partnerships are not taxable entities...

in 1982 Congress enacted a series of provisions providing that the tax treatment of partnership items would be determined at the partnership level for most partnerships with more than 10 partners.

... a partnership being audited must delegate someone to act as its official representative in IRS matters (the **tax matters partner** [TMP]). The provisions also apply to other entities that are taxed as partnerships (for example, certain limited liability companies); such entities also may be subject to these rules and thus may need to designate TMPs. Note, however, that these rules do not apply to S corporations.

In general, a TMPs duties include providing notice of an audit to partners; negotiating settlement agreements; extending the statute of limitations for the partnership and the partners; and determining the forum for judicial review. The TMP also is responsible for conducting the audit in an efficient manner, as well as providing the partners (or members) with current information on the proceedings so they can decide whether to participate.

http://www.aicpa.org/pubs/jofa/jun98/advise.htm

Налогообложение совместной деятельности
Простое товарищество, не будучи юридическим лицом, не является налогоплательщиком налога на прибыль и не обязано вести налоговый учет.
лицо, ведущее учет общего имущества товарищей
http://www.audit-it.ru/account4/real9.php

Новое в московском законодательстве. Обзоры Законодательства РФ
... Лицо, ведущее учет общего имущества товарищей, обязано не позднее 20-го числа месяца, следующего за отчетным периодом, сообщать каждому участнику ...
www.elaw.ru/obzor/mos_zakon/2004-08-09.php

Лицо, ведущее учет общего имущества товарищей, как раз и занимается всеми вопросами налогообложения, аудита и т.д.

... Не позднее 20-го числа месяца, следующего за отчетным периодом, лицо, ведущее учет общего имущества товарищей, обязано сообщать каждому ...
www.likvidation.ru/Public/20040430154712Public.html


olganet
Local time: 00:40
Native speaker of: Native in RussianRussian
PRO pts in category: 31
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