纳税属性(tax attributes)就是我国税法所称的“所得税事项”,财税[2009]59号通知相关表述是:所得税事项包括尚未确认的资产损失、分期确认收入的处理以及...
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An example is tax attributes that vary by country.
例如,税收属性因国家而异。
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Depending on where the product is placed into a location hierarchy, it has a set of different tax-related attributes.
根据产品在位置层次结构中的位置不同,产品有不同的与税收相关的属性。
You can do this using a form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).
FORBES: Taxes From A To Z (2013): Z Is For Zombie Debt
Click here for a look at The Top 10 Tax Havens with each of their special attributes.
FORBES: World's Best Tax Havens
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