Значение слова "C CORPORATION" найдено в 4 источниках

C CORPORATION

найдено в "Investment dictionary"
C Corporation: translation

A legal structure that businesses can choose to organize themselves under in order to limit their owners' legal and financial liabilities. C corporations are legally considered separate entities from their owners. In a C corporation, income is taxed at the corporate level and is taxed again when it is distributed to owners.

C corporations are an alternative to S corporations, where profits pass through to owners and are only taxed at the individual level, and limited liability companies, which provide the legal protections of corporations but are taxed like sole proprietorships. While the double taxation of C corporations is a drawback, the ability to reinvest profits in the company at a lower corporate tax rate is an advantage. Most corporations are C corporations.



найдено в "Англо-русском экономическом словаре"
эк., юр., амер. C-корпорация* (корпорация, которая, согласно определению Кодекса внутренних доходов, имеет обычное налогообложение, в отличие от S-корпорации; название дано по названию главы Кодекса, посвященной таким корпорациям)
Syn:
subchapter C corporation
See:
S Corporation, Internal Revenue Code, corporation 2) в)


найдено в "Financial and business terms"
C corporation: translation

A corporation that elects to be taxed as a corporation. The C corporation pays federal and state income taxes on earnings. When the earnings are distributed to the shareholders as dividends, this income is subject to another round of taxation (shareholder's income). Essentially, the C corporations' earnings are taxed twice. In contrast, the S corporation's earnings are taxed only once. Bloomberg Financial Dictionary


найдено в "Англо-русском экономическом словаре"
эк., юр., амер. = C Corporation


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