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