意味 | 例文 (23件) |
loan backとは 意味・読み方・使い方
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Wiktionary英語版での「loan back」の意味 |
loan-back
名詞
loan-back (複数形 loan-backs)
- A money laundering or tax avoidance scheme in which money is deposited in an offshore bank and then borrowed back by a shell company controlled by the holder of that bank account.
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2013, Richard Swift, Great Revenue Robbery: How to Stop the Tax Cut Scam and Save Canada, ISBN 1771131047:
- It was Lansky who pioneered the “loan-back” technique. Money was moved in the form of cash, traveller's cheques, or bearer bonds for deposit in numbered Swiss accounts. The money then returned home in the form of "loans" to the person who had initiated the cycle, who would replay the loan with interest, deducting the interest from his taxable income as a business expense. Multinational corporations continue to use a variant of this scheme to reduce their tax obligations.
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2014, Karoline Spies & Raffaele Petruzzi, Tax Policy Challenges in the 21st Century: Schriftenreihe IStR Band 86, ISBN 3709406048:
- The loan-back scheme involves an offshore shell company that receives illegally obtained money through the placement mechanism. The owner of the illegal money goes to an offshore bank of which he is the owner or in which he has a criminal ally and applies for a loan for his front company. The offshore shell is then transfers the illegal monies through layers to the offshore bank, which will, after receipt, approve the loan and transmit it to the front company. The interest payments incurred on the loan may also be tax deductible on the level of the front company.
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2015, Keith Baker, Reckoning, ISBN 1447291875:
- He told them about the great secrecy havens – Switzerland, the Netherlands Antilles, the Cayman Islands, Liechtenstein – about dummy corporations and the byzantine loan-back systems which criminals had devised to cover their tracks.
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loanback
名詞
loanback (countable かつ uncountable, 複数形 loanbacks)
- A loan made from a pension or annuity to someone who has contributed money to that pension or annuity.
- 1987, Accountancy - Volume 99, page 13:
- Furthermore, the Target plans provide a guaranteed loanback facility with loans from as little as £5,001.
- A loan from a trust fund to the grantor that created the fund.
- 1984, Resource Materials: Estate Planning in Depth - Volume 2, page 583:
- The following, in combination, may avert an implication of prior agreement: (a). Use of an independent trustee; (b). Reasonable time between creation of trust and loanback.
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「loan back」の部分一致の例文検索結果
該当件数 : 23件
To alleviate a payer of a housing loan of the burden of paying back the loan and to achieve processes from application for a housing loan to the report of screening result in a short period of time and at low costs.例文帳に追加
住宅ローン返済者の返済負担の軽減を図るとともに、住宅ローン申込みから審査結果報告までを短時間かつ低コストに行うこと。 - 特許庁
However, in order to bring down Saihei, Tomokiyo OSHIMA went back to his hometown, Onomichi, and requested a loan of fifty thousand yen.発音を聞く 例文帳に追加
しかし大島供清は宰平を失脚させるため、郷里尾道に帰り、5万円の借用を願う。 - Wikipedia日英京都関連文書対訳コーパス
On May 1, 1961, JNR obtained a loan of US$80 million (at a fixed rate of US$1 = \\360 at the time) for this project from the World Bank, with the severe condition that the project should be completed by 1964 (this loan was completely paid back in 1981).発音を聞く 例文帳に追加
1961年5月1日に国鉄はこのプロジェクトに対し、世界銀行から8,000万アメリカ合衆国ドル(当時は1ドル360円の固定相場制)の融資を受けたが、1964年までに完成させるという厳しい条件が付けられた(この融資は1981年に返済が完了した)。 - Wikipedia日英京都関連文書対訳コーパス
2
その借金は誰が返しましたか?
メール英語例文辞書
3
彼女はその借金を返す。
メール英語例文辞書
4
私は借金を返済しました。
メール英語例文辞書
5
loan-backs
Wiktionary英語版
6
Michael Hector
百科事典
8
Danny Simpson
百科事典
9
10
André Galiassi
百科事典
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意味 | 例文 (23件) |
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