Gaois

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  1. FINANCE|taxation · BUSINESS AND COMPETITION|accounting

    #678565

    IATE #1239334
    dliteanas folaigh cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    latente Steuerpflicht
    de
    Definition mögliche Steuerschuld aus bestimmten Bilanzpositionen, die, einerlei ob sie ausgewiesen ist oder nicht, erst dann fällig wird, wenn bestimmte Handlungen andere steuerliche Tatbestände schaffen Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    latent tax liability | contingent tax liability
    en
    Definition the potential liability to tax on certain items,whether disclosed in the accounts or not,which would become due if and when certain transactions were to take place so as to determine a new fiscal position Reference Internat.Account.Lex.,UEC-Group Accounts
    charge fiscale latente
    fr
    Definition charge fiscale potentielle sur certains postes figurant au bilan ou non et qui deviendra exigible lorsque certaines opérations seront effectuées, créant ainsi une nouvelle situation fiscale Reference Internat.Accounting Lex.,UEC-Comptes de groupe