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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

語源

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.
- 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.
- 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.
- 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.

loanback

語源

loan +‎ back

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.
- 1982, Norman Toulson, Modern Pensions, page 134:
  For example, a unit-linked office may require the borrower to have part at least of his personal pension premiums invested in units in a special fund from which the office makes loans to loanback borrowers.
- 1987, Accountancy - Volume 99, page 13:
  Furthermore, the Target plans provide a guaranteed loanback facility with loans from as little as £5,001.
- 2014, Sara Williams, The Financial Times Guide to Business Start Up 2015, →ISBN:
  Most of the plans have loanback facilities, which allow you to use your pension to get a loan.
A loan from a trust fund to the grantor that created the fund.
- 1983, Malcolm A. Moore, Use of Trusts in Estate Planning, page 434:
  A prearranged loanback of the entire gift property itself (rather than just the income therefrom) may well be disregarded as being merely a grantor retained control over the property, thereby causing the entire amount of the "loan" to be included in the grantor 's estate.
- 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.
- 1990, Richard A. Westin, Federal Tax Planning, page 23:
  A more modest approach is for the parent to give money to a child, followed by a loanback to the parent.

出典元索引用語索引ランキング

「loan-back」の部分一致の例文検索結果

該当件数 : 28件

例文

A loan is paid back.発音を聞く例文帳に追加

貸した金が返る - 斎藤和英大辞典

She will pay back that loan.発音を聞く例文帳に追加

彼女はその借金を返す。 - Weblio Email例文集

I paid back my loan.発音を聞く例文帳に追加

私は借金を返済しました。 - Weblio Email例文集

Who paid back that loan?発音を聞く 例文帳に追加

その借金は誰が返しましたか？ - Weblio Email例文集

He paid his loan back to the bank.発音を聞く例文帳に追加

彼は銀行に借金を返した。 - Tanaka Corpus

He paid his loan back to the bank.例文帳に追加

彼は銀行に借金を返した。 - Tatoeba例文

例文

I paid the loan back, but the man who lent me this money例文帳に追加

だが、この金を貸した男は― - 映画・海外ドラマ英語字幕翻訳辞書

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「loan-back」の部分一致の例文検索結果

該当件数 : 28件

例文

a method to pay back a loan, called a {PS method}発音を聞く 例文帳に追加

PS方式という,借款の返済方法 - EDR日英対訳辞書

How am I supposed to pay back the 5 million yen loan.例文帳に追加

500万の借金どうやって返すんだよ。 - 映画・海外ドラマ英語字幕翻訳辞書

My father is paying back a huge loan on our home.例文帳に追加

父は高額な家のローンを返済している。 - Tatoeba例文

My father is paying back a huge loan on our home.発音を聞く例文帳に追加

父が家の多額のローンを返済しています。 - Tanaka Corpus

My father is paying back a huge loan on our home.例文帳に追加

父が家の多額のローンを返済しています。 - Tatoeba例文

If it's necessary to do so, I'll pay back my loan now.例文帳に追加

必要なら、借金を今お返ししましょう。 - Tatoeba例文

He paid the loan back as soon as he got a job.例文帳に追加

彼は就職するとすぐにローンを返した - Eゲイト英和辞典

例文

However, once we pay back hakusui the entire loan in the amount of approximately 2 billion例文帳に追加

しかし白水に約20億の借り入れを全額返還して - 映画・海外ドラマ英語字幕翻訳辞書

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「loan-back」の意味に関連した用語

意味

例文 (28件)

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Wiktionary

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Weblio英和・和英辞典に掲載されている「Wiktionary英語版」の記事は、Wiktionaryのloan-back (改訂履歴)、loanback (改訂履歴)の記事を複製、再配布したものにあたり、Creative Commons Attribution-ShareAlike (CC-BY-SA)もしくはGNU Free Documentation Licenseというライセンスの下で提供されています。

loan-backとは 意味・読み方・使い方

Wiktionary英語版での「loan-back」の意味

loan-back

語源

名詞

loanback

語源

名詞

「loan-back」の部分一致の例文検索結果

「loan-back」の部分一致の例文検索結果

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loan-backとは意味・読み方・使い方