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FINANCE|taxation
brabús inmheasúnaithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
ga
steuerpflichtiger Gewinn
de
Sainmhíniú nach den steuerlichen Vorschriften berechnete Grundlage für die Gewinnbesteuerung Tagairt International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
taxable profit | assessable profit | taxable benefit | taxable income
en
Sainmhíniú profit for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable Tagairt "European Commission, International Accounting Standard 12 Income Taxes, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias12_en.pdf [17.8.2015]"
Nóta 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
Sainmhíniú montant calculé selon la législation fiscale servant d'assiette pour déterminer l'impôt sur les bénéfices d'une entreprise Tagairt Internat.Accounting Lex.,UEC-Comptes de groupe