Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

2 results

  1. FINANCE|taxation
    brabús inmheasúnaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    steuerpflichtiger Gewinn
    de
    Definition nach den steuerlichen Vorschriften berechnete Grundlage für die Gewinnbesteuerung Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    taxable profit | assessable profit | taxable benefit | taxable income
    en
    Definition profit for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable Reference "European Commission, International Accounting Standard 12 Income Taxes, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias12_en.pdf [17.8.2015]"
    Comment The composition of taxable profit varies by taxation authority, so it will vary depending upon the rules of the taxation authorities within which an entity is located or does business. For instance, a government may declare that certain qualifying organizations have non-profit status, so that any of their qualifying earnings are not subject to income tax.
    bénéfice imposable | bénéfice fiscal
    fr
    Definition montant calculé selon la législation fiscale servant d'assiette pour déterminer l'impôt sur les bénéfices d'une entreprise Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  2. TRADE|marketing|preparation for market · FINANCE
    brabús díolmhaithe ó cháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    steuerfreier Gewinn
    de
    Definition Teil des Gewinnes, der aufgrund bestimmter gesetzlicher Vorschriften nicht in die Steuerbemessungsgrundlage einbezogen wird Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    tax-exempt profit
    en
    Definition the profit which,on the basis of specific tax laws,is excluded from the computation of taxable income Reference Internat.Account.Lex.,UEC-Group Accounts
    bénéfice non imposable
    fr
    Definition partie du bénéfice exclue de la base imposable en vertu de dispositions légales déterminées Reference Internat.Accounting Lex.,UEC-Comptes de groupe