• corporate audit – корпоративный аудит
• corporate deposit – корпоративный депозит
• corporate customer – корпоративный клиент
• corporate agreement – корпоративный договор
См. также: corporeal things, corporate social responsibility, corporate debt, corrective
Definition of 'Outside Director'
Any member of a company's board of directors who is not an employee or stakeholder in the company. Outside directors are paid an annual retainer fee in the form of cash, benefits and/or stock options. Corporate governance standards require public companies to have a certain number or percentage of outside directors on their boards as they are more likley to provide unbiased opinions.
Also referred to as a "non-executive director." (Investopedia)A holding company is a company or firm that owns other companies' outstanding stock. The term usually refers to a company that does not produce goods or services itself; rather, its purpose is to own shares of other companies to form a corporate group. Holding companies allow the reduction of risk for the owners and can allow the ownership and control of a number of different companies. (Wikipedia)
Corporate governance broadly refers to the mechanisms, processes and relations by which corporations are controlled and directed. (Wikipedia)
This article is relevant to candidates preparing to sit Paper F6 (HKG) and Paper P6 (HKG). It aims to explain, in layman terms as far as possible, the Hong Kong tax rules and practice surrounding the claims for interest deductions by individual taxpayers. Relevant rules applicable to corporate taxpayers will be addressed in a separate article. (accaglobal.com)
• corporate
