Gaois

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  1. FINANCE|taxation|tax · BUSINESS AND COMPETITION|accounting|accounting

    #623331

    IATE #1239472
    tabhairt ar aghaidh caillteanas cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verlustabzug | Verlustvortrag
    de
    Definition Oberbegriff für alle Möglichkeiten, negative Einkünfte (Verluste) bei der Ermittlung des steuerpflichtigen Einkommens (Einkommensteuer) abziehen zu können Reference "Gabler Wirtschaftslexikon http://wirtschaftslexikon.gabler.de/Definition/verlustabzug.html (8.9.16)"
    tax loss carry-forward | tax loss carryforward | carry-forward of losses
    en
    Definition provision in certain tax laws that allows an entity to offset the current financial year's net operating losses against the income earned in the succeeding year(s) Reference "Business Dictionary, 'tax loss carry forward', http://www.businessdictionary.com/definition/tax-loss-carry-forward.html [2.3.2017]"
    report à nouveau débiteur | report à nouveau déficitaire | déduction du report déficitaire
    fr
    Definition droit du contribuable d'imputer des pertes de périodes précédentes sur le bénéfice de la période pour déterminer la base imposable Reference Internat.Accounting Lex.,UEC-Comptes de groupe