Русско-англо-русский юридический словарь

The Budget Bill’s technical corrections to last year’s corporate income tax reform include changes to the economic nexus, tax base and income classification, tax rate (including clarifications to rules applicable to certain taxpayers, such as qualified New York manufacturers), apportionment, combined reporting, net operating loss and tax credit provisions. (insidesalt.com)

If, like Mr Cameron, you argue that tax credits are creating an economic incentive to migrants, then under the system I've just described, British taxpayers will be offering EU migrants a financial encouragement, a reward that gets bigger for every year they stay and work in the UK. (Telegraph)

The foreign tax credit is intended to relieve you of the double tax burden when your foreign source income is taxed by both the United States and the foreign country. (irs.gov)

An amended tax return is a form filed by an individual or entity to correct errors that were made in a filed tax return. Examples of mistakes that may need to be corrected can include misreporting earnings and tax credits , the number of dependents claimed, and the filing status. (Legal Information Institute)