翻訳と辞書 Words near each other ・ Voluntary Aid Detachment ・ Voluntary aided school ・ Voluntary Air Corps ・ Voluntary ambulance (New York City) ・ Voluntary Arts ・ Voluntary association ・ Voluntary Carbon Standard ・ Voluntary Collective Licensing ・ Voluntary commitment ・ Voluntary Committee of Lawyers ・ Voluntary compliance ・ Voluntary controlled school ・ Voluntary counseling and testing ・ Voluntary CQC Mark Certification ・ Voluntary disclosure ・ Voluntary disclosure agreement ・ Voluntary Disclosure of Income Scheme ・ Voluntary dismissal ・ Voluntary ecological year ・ Voluntary Emission Reduction ・ Voluntary Employee Beneficiary Association ・ Voluntary euthanasia ・ Voluntary Euthanasia Party ・ Voluntary exchange ・ Voluntary Exclusion ・ Voluntary export restraints ・ Voluntary Flexible Agreement ・ Voluntary Health Scotland ・ Voluntary Health Services ・ Voluntary Human Extinction Movement Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Voluntary disclosure agreement ： ウィキペディア英語版 Voluntary disclosure agreement In the United States, a voluntary disclosure agreement (VDA), is a program whereby taxpayers can receive certain benefits from proactively disclosing prior period tax liabilities in accordance with a binding agreement.〔(【引用サイトリンク】 title=Voluntary Disclosure Program )〕 Most states offer Voluntary Disclosure Agreements to encourage companies to comply with a state's tax laws and in turn generate revenue for the state that it may not have had if the company did not come forward and disclose its liabilities.〔(【引用サイトリンク】 title=What is a Qualified Entity? )〕 Additionally, the state can generate future revenue by having a company register in their state to collect and remit certain taxes. ==Benefits== The primary benefits of a voluntary disclosure typically include: *Limitations of the prior look-Back period - Usually the look-back period is limited to between 3 and 5 years as opposed to having no statute of limitations if no return has ever been filed. In some cases prospective agreements can be reached in which the taxpayer is forgiven of all past liabilities, but agrees to future compliance. *Abatement of penalties - Most states will waive penalties on any prior period taxes that are remitted in connection with a voluntary disclosure agreement. *Full or partial interest〔(【引用サイトリンク】 title=Abatement of Interest )〕- A limited number of states will abate interest in full. Many states apply a reduced interest rate to prior period taxes remitted in connection with a voluntary disclosure agreement. *Friendlier sales and use tax audit - While state taxing authorities typically reserve the right to audit taxpayers who come forward pursuant to a voluntary disclosure agreement, the audit will typically be limited to the reduced look-back period, and it would generally focus more on understanding and confirming the reasonableness of the taxpayer's liability quantification approach, rather than on uncovering additional liabilities. *Brings closure to prior periods - The taxpayer will be comfortable knowing that prior period liabilities are closed and will be able to concentrate its compliance efforts on current and future periods. *Protects potential buyers from prior ownership's liabilities. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Voluntary disclosure agreement」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.