The situation in which a community has two or more pieces of equipment, facilities, services; and community demand is insufficient to support all of the pieces of equipment, facilities, or services. Usually, this is the date title is acquired and the asset is in possession. CUSTOMS DUTIES -- Taxes on goods imported into a country. CORPORATION SHOPPING  -- Term sometimes used in addition to treaty shopping to denote the use of tax treaty provisions by interposing a company instead of a different form of association for which tax relief would not been available. An expenditure or outlay of cash, other property, capital stock, or services, or the incurring of a liability therefore, identified with goods or services acquired or with any loss incurred, and measured by the amount of cash paid or payable or the market value of other property, capital stock, or services given in exchange or, in other situations, any commonly accepted basis of valuation.

GREEN CARD  -- Entry document issued by the US immigration and Naturalization Service (INS) that permits foreign nationals to live permanently in the US and undertake employment. OECD MODEL TAX TREATY  -- See: Model tax treaty Program theory and supervised clinical experience are concurrent. A finance company is, in many cases, established in a low or no tax jurisdiction. NET WORTH TAX -- Many European countries impose the net worth tax in the context of property taxation. Common subclassifications being: (a) land, buildings and equipment, leaseholds, mineral deposits, timber preserves (fixed assets); (b) goodwill, patients, trademarks, franchises (intangibles); An expenditure intended to benefit future periods, in contrast to a revenue expenditure, which benefits a current period; an addition to a capital asset. Services relating to outpatient diagnosis and treatment of persons afflicted with kidney disorders. Radioactive isotopes are introduced into the body and a "gamma camera" is used to produce pictures which are used in diagnosing the proper or improper functioning of an organ. FIXED INCOME  -- Income which does not fluctuate over a period of time, such as interest on bonds and debentures, or dividends from preference shares as opposed to dividend income from ordinary shares. A trader's operating losses constitute broadly the excess of his operating expenditure over receipts from his operations. HYBRID ENTITY  -- Entity that is characterized differently in two or more jurisdictions, for example, an entity that is treated as a partnership in one jurisdiction and as a corporation in another. Income tax systems usually allow deductions in calculating the profits of a business using buildings, plant and machinery which are subject to wear and tear in the course of the business. A taxpayer must spend more than the floor for a deduction, and only the amount above the floor is deductible. GEARING  -- Term broadly used in the context of a company's debt/equity ratio. Individuals who have successfully completed a medical records technician program are accredited by the American Health Information Management Association (AHIMA) in cooperation with the American Medical Association Committee on Allied Health Education and Accreditation. GREEN CARD TEST  -- A test in the US to determine residence of an alien individual, i.e.
in the treatment of menta, emotional, and behavioral disorders, usually in a group setting. LIMITATION ON BENEFITS PROVISION  -- Tax treaty provisions designed to restrict treaty-shopping opportunities by limiting treaty benefits to persons who meet one of several enumerated tests, which may require minimum level qualifications, e.g. CONSTRUCTIVE DIVIDEND -- A variety of payments whether in cash or in kind made by companies to shareholders or associated persons, which are not expressed as dividends, may nevertheless be regarded by the tax law as distributions of profits and treated for tax purposes as if they were dividends. Taxation of partnerships is addressed in the Commentary to Article 1 of the OECD Model. An individual is a respiratory therapist program must complete a traditional or non-traditional program (12 months to 4 years) approved by the Joint Committee for Respiratory Therapy Education prior to being certified by the National Board of Respiratory Therapy (NBRC). Low-income person or family would receive a direct subsidy, called a negative income tax. PREFERRED STOCK  -- See: Preference shares Inpatient general routine care provided to patients who are in an acute phase of illness but not to the degree which requires the concentrated and continuous observation and care provided in the intensive care units of an institution. For example, under tax treaties, reduced withholding tax rates often apply to dividends, interest and royalties. There are also Vienna Conventions on Diplomatic and Consular Relations, which address taxation and other issues in that context. MAP  -- See: Mutual agreement procedure A social worker program is for individuals in the latter stages of their training to be social workers. The profits of certain forms of enterprises are taxed in the hands of the members rather than at the level of the enterprise. and idle areas. at which tax commences to be levied. The use of imaging equipment, e.g., MRI, CT Scanner, etc., in the determination of a diagnosis. COST OF GOODS SOLD (COGS) -- A figure representing the cost of buying raw materials and producing finished goods. All other items of profit or loss recognized in a fiscal year are required to be included in the determination of net income in the year recognized (see FASB Statement Number 16).

Generally a multi-step procedure will be provided to resolve the problem of dual residence, usually the place of a permanent home available being the first criterion. PRICE INCREASE RESERVE  -- Reserve to take account of expected increase in prices of goods, raw materials, etc. Any facility which is maintained and operated to provide nonmedical residential care, day care, or home-finding agency services for children or adults including, but not limited to, the developmentally disabled, physically handicapped, mentally disordered, or incompetent persons, and includes any residential facility, day facility and home-finding agency. How to Calculate the Value of Your Credit Card Rewards, The 5 Best Engagement Ring Insurance Companies of 2020. EQUITY CAPITAL -- A method of financing a business where money is received by the issuance of shares in the enterprise. SHIFTING AN INCIDENCE OF TAXATION  -- Determination of the economic entity that actually ends up paying a particular tax. RECIPROCITY PRINCIPLE  The principle of give-and-take operates in a variety of tax contexts (particularly in the case of tax treaties) where an exchange of tax privileges between countries is desired. Increase in value of property; the excess of the present value of property over book value. In transfer pricing context, it often describes a situation where a tax authority tries to impose a TP adjustment on a taxpayer based on a few of “cherry picked” related party transactions of other comparable companies with an intention to maximize its adjustment. SECOND-TIER SUBSIDIARY  -- A taxable entity controlled by another taxable entity that is in turn controlled by a third entity. Once the costs of a nonrevenue producing center have been allocated that center is considered closed. INDEPENDENT PERSONAL SERVICES  -- Services performed by an independent contractor. share certificate), or the indebtedness of some person to the holder (e.g. DOCUMENTATION  -- Official documents that are used to prove that something is true or correct TAX SPARING CREDIT  -- Term used to denote a special form of double taxation relief in tax treaties with developing countries. The expenses of a hospital which are not directly related to patient care, related patient services, or the sale of related goods. In the hands of others: said of the units of funded debt of a corporation or of the certificates representing issued shares of capital stock in the hands of the public; treasury stock is defined in terms of shares issued but not outstanding. DOMICILE, FISCAL  -- Term sometimes used to mean the same as residence. A hospital owned by a person, an unincorporated group of people, or a corporation. CORPORATE VEIL -- As a corporation is a separate legal entity, and shareholders have an interest in the company rather than in its assets, the corporate veil is used to describe the inability to look behind the legal entity and attribute the actions assets, debts and liabilities of a company to those standing behind it, notably the shareholders. The examination of contracts, orders, and other original documents for the purpose of substantiating individual transactions, before their settlement. The occupancy rate compares actual inpatient utilization to the maximum possible utilization if every bed was full every day. FISCAL NULLITY DOCTRINE  -- Common law doctrine used in the UK in cases of avoidance of tax, whereby certain transactions are ignored for fiscal purposes. It may be reflected in a single account or divided between Capital Stock and additional Paid-In Capital accounts. TAXABLE EVENT -- Term used to define an occurrence which affects the liability of a person to tax. Rates are levied on the occupiers of real property on the basis of the annual rental value of the property. Part B services, generally medical and surgical physicians' services, and outpatient treatment and diagnosis are reimbursed from the fund created by voluntary premium payments and general federal revenues. Services relating to outpatient diagnosis and treatment of eye disorders. Not included in "available beds.". Hospital employee paid to assist and advocate for patients who encounter problems with their care. The total charges at the hospital's full established rates for services rendered and goods sold (including patient related and nonpatient related). WHITE PAPER  -- Government document announcing government policy and practice on a specific issue or issues. This convention contains generally accepted rules applying to tax treaties, the conclusion of treaties, their observance, application and interpretation, etc.. Although most countries tax the benefit of employer-provided automobiles and accommodation, the tax treatment of other fringe benefits varies considerably. A nurse anesthetist training program is for registered nurses with a least one year of experience in acute care, with a baccalaureate degree, who are completing a 24-36 month training program approved by the Council of Accreditation of Anesthesia Educational Programs. FIFO  -- Method of valuing inventory on the basis of "first in, first out", where goods or materials purchased first are regarded as those which are sold first. MANAGEMENT EXPENSES  -- Generally the expenses of management are deductible in arriving at the taxable profits of an enterprise carrying on a trade. SUBPOENA  -- Latin for "under penalty"; a writ issued under the authority of a court to compel the appearance of a witness or of documents for a tax judicial proceeding. Other health facilities and health agencies may meet the requirements of providing a supervised clinical experience. Julie Ann Garber wrote about estate planning for The Balance, and has almost 25 years of experience as a lawyer and trust officer. There is usually a deduction for the individual himself, spouse, children and other dependents. INDIRECT COST  -- Costs that cannot be identified in relation to a particular activity but that, nevertheless, are related to the direct costs (e.g. CIVIL LAW -- Systems of law based primarily on statutes or codes rather than judicial decisions. RULING  -- Decisions or opinions of the tax authorities in respect of actual fact situations which come before it as part of an assessment procedure or in response to taxpayer questions.
Sellers (and lessors) are generally responsible for collection.

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