Lithuanian dictionary (lietuvių žodynas). 2015.
Capitalization rate — (or cap rate ) is a measure of the ratio between the net operating income produced by an asset (usually real estate) and its capital cost (the original price paid to buy the asset) or alternatively its current market value. The rate is calculated … Wikipedia
grįžtamoji vertė — statusas T sritis turto vertinimas apibrėžtis Apskaičiuota investicinio turto vertė pasibaigus laikotarpiui, per kurį to turto nuomos pajamos galėjo būti didesnės arba mažesnės už nuomos rinkos vertę. atitikmenys: angl. reversionary value ryšiai … Lithuanian dictionary (lietuvių žodynas)
Qualified personal residence trust — The following article on personal residence trusts and qualified personal residence trusts is taken from attorney Jacob Stein s treatise on tax planning, with his permission. Residence trusts are used to transfer a grantor’s residence out of the… … Wikipedia
With-profits policy — A with profits policy (Commonwealth) or participating policy (U.S.) is an insurance contract that participates in the profits of a life insurance company. The company is often a mutual life insurance company, or had been one when it began its… … Wikipedia
Rule in Howe v Earl of Dartmouth — The rule in Howe v Earl of Dartmouth (1802) 7 Ves 137 is a rule of equity in relation to the duties of a trustee in relation to a trust fund where there are successive interests in relation to the trust fund, and seeks to strike a fair balance… … Wikipedia
The Ramsay Principle — is the shorthand name given to the decision of the House of Lords in two important cases in the field of UK tax, reported in 1982: * Ramsay v. IRC, the full name of which is W. T. Ramsay Ltd. v. Inland Revenue Commissioners, Eilbeck (Inspector of … Wikipedia
Annuity (European financial arrangements) — An annuity can be defined as a contract which provides an income stream in return for an initial payment.Immediate annuityAn immediate annuity is an annuity for which the income stream begins at a time after the initial payment which is less than … Wikipedia
Income approach — The Income Approach is one of three major groups of methodologies, called valuation approaches , used by appraisers. It is particularly common in commercial real estate appraisal and in business appraisal. The fundamental math is similar to the… … Wikipedia
trust — n 1 a: a fiduciary relationship in which one party holds legal title to another s property for the benefit of a party who holds equitable title to the property b: an entity resulting from the establishment of such a relationship see also… … Law dictionary
Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States … Wikipedia
