Gaois

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2 results

  1. ECONOMICS|economic analysis|statistics · FINANCE

    #631363

    IATE #1568014
    cáin chomhionannaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausgleichsteuer
    de
    equalization tax | equalisation tax | compensatory tax
    en
    Definition a tax imposed when dividends are paid out of untaxed profits,or out of profits taxed at a rate lower than the normal corporate rate,so that all the distributed profits have born tax at the full rate Reference SEC:International Tax Gloss.,International Bureau of Fiscal Documentation,1992,Amsterdam
    impôt compensatoire | taxe de compensation | taxe d'égalisation
    fr
  2. FINANCE|taxation · BUSINESS AND COMPETITION|accounting

    #623509

    IATE #1239948
    cuntas cánach iarchurtha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cuntas comhionannaithe cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Steuerausgleichskonto
    de
    Definition Bilanzposten in der Handelsbilanz, um die zeitlichen Verschiebungen in der Steuerbelastung auszugleichen, die sich aus Bewertungsunterschieden zwischen Steuer-und Handelsbilanz ergeben Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    tax equalisation account | deferred tax account
    en
    Definition an account to record taxes on items affecting the commercial accounts and taxable profits for different periods,the object being to relate the tax properly to the profits shown by the accounts Reference Internat.Account.Lex.,UEC-Group Accounts