obligors-general
Russian translation: дебитор/должник - Общие положения
| 07:57 Apr 2, 2007 |
| English to Russian translations [PRO] Bus/Financial - Law: Taxation & Customs / 1042-S form | |||||||
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|  Selected response from: abc def (X) Ukraine Local time: 05:09 | ||||||
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| Summary of answers provided | ||||
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| 5 | должниками - общие положения |
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| 4 | дебитор/должник - Общие положения |
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Answers
1 hr confidence: 
должниками - общие положения Explanation: - -------------------------------------------------- Note added at 1 hr (2007-04-02 09:22:17 GMT) -------------------------------------------------- Explanation of Codes Box 1. Income code. Box 6. Exemption code (applies if the tax rate entered in box 5 is 0%). Interest Code Code Authority for Exemption 01 Interest paid by U.S. *obligors—general* 01 Income effectively connected with a U.S. trade or business 02 Interest paid on real property mortgages 03 Interest paid to controlling foreign corporations 04 Interest paid by foreign corporations Exempt under an Internal Revenue Code section (income other than portfolio interest) 02 05 Income is not from U.S. sources03 4 *Dividends paid by U.S. corporations—general* Dividends qualifying for direct dividend rate -------------------------------------------------- Note added at 1 hr (2007-04-02 09:23:47 GMT) -------------------------------------------------- http://www.obfs.uillinois.edu/forms/f1042s04.pdf |
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1 hr confidence: 
дебитор/должник - Общие положения Explanation: General в настоящем случае относится не к дебитору, а к объектам налогообложения, т.е. "interest paid by U.S. obligors-general" я перевел бы как "Проценты выплаченные дебиторами (лицами США) – Общие положения" http://www.irs.gov/businesses/small/international/article/0,... -------------------------------------------------- Note added at 1 hr (2007-04-02 09:27:27 GMT) -------------------------------------------------- + лучше использовать бухгалтерский термин "Дебитор" чем "должник". |
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