Definicija: In the cumulative multi-stage tax system tax is levied on the gross turnover in each stage of production and distribution or the provision of services (cf. "multi-stage non-cumulative value added tax").

Definicija: Davčnemu zavezancu se na način ter pod pogoji, določenimi s tem zakonom in zakonom, ki ureja finančno upravo, dodeli številka (v nadaljnjem besedilu: davčna številka), ki se uporablja v zvezi z vsemi davki.

Definicija: It is the basis for negotiation and application of bilateral tax treaties between countries, designed to assist business while helping to prevent tax evasion and avoidance. The OECD Model also provides a means for settling on a uniform basis the most common problems that arise in the field of international double taxation.

Definicija: in the United States, is a unique nine-digit number for identifying an individual, business or other entity in tax returns and additional documents filed with the Internal Revenue Service (IRS). As a broad term, it includes Social Security numbers, Employer Identification Numbers, Individual Taxpayer Identification Numbers, Preparer Tax Identification Numbers and other identification numbers used in the administration of tax laws

Definicija: The tax would be levied on all transactions on financial instruments between financial institutions when at least one party to the transaction is located in the EU

Definicija: "Juridical double taxation" occurs where the same legal person is taxed twice on the same income or other taxable item by more than one State.

Definicija: O pravnem dvojnem obdavčenju govorimo, kadar je enak dohodek ali druga obdavčljiva postavka iste pravne osebe obdavčena v več kot eni državi.

Definicija: In the cumulative multi-stage tax system tax is levied on the gross turnover in each stage of production and distribution or the provision of services (cf. "multi-stage non-cumulative value added tax").

Definicija: Tax levied on the value added to a product at each production stage. The final cost is borne by the consumer.

Definicija: withholding of taxes on income payments to employees. Amounts withheld are treated as advance payments of income tax due

Definicija: Declaration of income, sales and other details made by or on behalf of the taxpayer. Forms are often provided by the tax authorities for this purpose.

Definicija: A sales tax that is reported to the tax authority when the invoice is paid, in contrast to normal sales tax, which is reported when the invoice is created.