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1 deduction at source
Fina U.K. term for the collection of taxes from an organization or individual paying an income rather than from the recipient, for example, from an employer paying wages, a bank paying interest, or a company paying dividends -
2 source
source [suʀs]feminine nouna. ( = point d'eau) spring• source thermale/d'eau minérale thermal/mineral springb. ( = foyer) source• source de chaleur/d'énergie source of heat/of energy• source lumineuse or de lumière light sourcec. cette rivière prend sa source dans le Massif central this river has its source in the Massif Central• de source sûre/officielle or autorisée from a reliable/an official source* * *suʀs1) ( d'eau) spring2) ( de cours d'eau) sourceprendre sa source dans or à — to rise in ou at
3) ( origine) sourceêtre une source de — to be a source of [conflits, ennuis, profits]
4) ( référence) sourceciter/vérifier ses sources — to give/to check one's sources
••* * *suʀs nf1) (= point d'eau) spring2) [cours d'eau] source3) [informations] sourcetenir qch de bonne source — to have sth on good authority, to have sth from a good source
4) [problèmes] source5) [énergie, chaleur] source* * *source nf1 ( d'eau) spring; capter/exploiter une source to tap/exploit a spring;2 ( de cours d'eau) source; prendre sa source dans or à to rise in, to have its source in; remonter à la source d'une rivière to follow a river to its source;3 ( origine) source; source de chaleur/revenus source of heat/income; la source du conflit the source of the conflict; être à la source de to be at the source of; être une source de to be a source of [conflits, ennuis, profits]; retenue à la source deduction at source;4 ( référence) source; citer/vérifier ses sources to give/to check one's sources; de bonne source, de source sûre [provenir, savoir, apprendre] from a reliable source; de source bien informée from a well-informed source; je tiens ces renseignements de source sûre my information comes from a reliable source.ça coule de source it's obvious; revenir aux sources to return to the roots; retour aux sources return to the roots.[surs] nom féminin1. [point d'eau] springoù la Seine prend-elle sa source? where is the source of the Seine?, where does the Seine originate?a. [d'un fleuve] to go upriver until one finds the sourceb. [d'une habitude, d'un problème] to go back to the rootà la source [au commencement] at the source, in the beginning3. [cause] sourcecette formulation peut être source de malentendus the way it's worded could give rise to misinterpretations4. PRESSEtenir ses renseignements de bonne source ou de source sûre ou de source bien informée to have information on good authoritynous savons ou tenons de source sûre que... we have it on good authority that..., we are reliably informed that...de source officielle/officieuse, on apprend que... official/unofficial sources reveal that...5. ÉLECTRICITÉ9. PHYSIQUEsource lumineuse ou de lumière light sourcesource de chaleur/d'énergie source of heat/energy, heat/energy source -
3 prélèvement à la source
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4 retenue d’impôt à la source
Dictionnaire juridique, politique, économique et financier > retenue d’impôt à la source
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5 retenue à la source
Dictionnaire juridique, politique, économique et financier > retenue à la source
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6 ניכוי במקור
deduction at source -
7 deducción en origen
• deduction at source -
8 взимание налога у источника дохода
взимание налога у источника дохода
Метод взимания подоходного налога, который предполагает, что лицо, выплачивающее другому лицу доход, вычитает из этого дохода подоходный налог и несет ответственность за перечисление его налоговым органам. Налоговые органы полагают, что собирать налоги с плательщика дохода легче, чем с получателя дохода, особенно если взимание и перечисление налога плательщиком дохода является условием получения им налоговых льгот. Получателю дохода предоставляется кредит на его налоговое обязательство за уже уплаченный налог. Примерами такой системы налогообложения в Великобритании являются налогообложение выплачиваемых процентов (банками, строительными обществами, процентов по государственным и другим ценным бумагам), доходов, передаваемых по договору, доходов от траста, доходов подрядчиков в строительной промышленности, платежей процентов по залогам (см.: Mortgage Interest Relief at Source (Скидка при уплате налога на проценты по залогу у источника дохода)) и рентных платежей нерезидентам. Во всех указанных случаях налог всегда взимается только по базовой ставке (basic rate) подоходного налогообложения, за исключением тех доходов, которые получены от участия в дискреционных или накопительных трастах и облагаются по дополнительной ставке налога (additional rate tax). Кроме того, все работодатели Великобритании включены в систему “платите, когда заработаете” (PAYE system), которая обеспечивает еженедельное или ежемесячное взимание у источника и перечисление на счета Департамента налогов и сборов подоходного налога со всех работающих.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > взимание налога у источника дохода
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9 fonte
"source;Quelle;nascente"* * *m f springfig sourcefonte energetica source of energyda fonte attendibile from a reliable source* * *fonte s.f.1 ( sorgente) spring, source2 ( fontana) fountain3 ( origine) source, origin: fonti energetiche, di guadagno, sources of energy, of profit; un lavoro che è fonte di soddisfazione, a job that is a source of satisfaction; per maggior chiarezza è meglio risalire alle fonti, to have a clearer picture it's better to go back to the sources; le fonti dell' 'Orlando Furioso', the sources of 'Orlando Furioso' // (dir.) fonti del diritto, sources of the law // fonti statistiche, statistical sources // (trib.) ritenuta alla fonte, withholding (o deduction) at source // sapere da fonte sicura, to have on good authority (o to have learnt from a reliable source)4 ( causa) cause, root◆ s.m.: fonte battesimale, font.* * *['fonte]1. sf(sorgente) spring, (fig : di calore, informazioni) sourcerisalire alle fonti — to go back to the origins o roots
2. smfonte battesimale Rel — font
* * *['fonte] 1.sostantivo femminile1) (sorgente) spring, fount lett.2) (fontana) fountain3) (origine) rootfonte di — source of [ansietà, soddisfazione]
4) (di informazioni) source, authority5) (documento)2.-i — source material, sources
sostantivo maschile* * *fonte/'fonte/I sostantivo f.1 (sorgente) spring, fount lett.2 (fontana) fountain3 (origine) root; fonte di reddito source of income; fonte di source of [ansietà, soddisfazione]; risalire alla fonte to go back to the original source4 (di informazioni) source, authority; una fonte autorevole a reliable source (of information); secondo una fonte bene informata according to a well placed observer5 (documento) -i source material, sourcesfonte battesimale font. -
10 odbitak na izvoru
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11 retenu
ʀət(ə)ny retenu, -e1. ppSee:2. adj1) (place) reservedCette place est retenue. — This seat is reserved.
2) (personne) delayedJ'ai été retenu par un coup de téléphone. — I was delayed by a phone call.
3) (propos) (= contenu, discret) restrained3. nf1) (= prélèvement) deduction2) MATHÉMATIQUE number to carry over3) ÉDUCATION detention4) (= modération) restraint5) (= réserve) reserve, reticence6) (retenue d'eau) reservoir* * *B retenue nf1 ( modération) restraint; faire preuve/manquer de retenue to show/to lack restraint; critiquer avec retenue to be restrained in one's criticism(s); perdre toute retenue to lose one's inhibitions; n'avoir aucune retenue dans son langage to use very immoderate language; n'avoir aucune retenue dans sa conduite to behave wildly; boire/manger sans retenue to drink/to eat to excess; rire sans retenue to laugh uproariously;2 ( prélèvement) deduction (sur from); opérer or faire une retenue de 10% sur le salaire de qn to make a deduction of 10% ou to deduct 10% from sb's salary; la retenue pour la retraite/au titre des cotisations sociales ≈ pension/national insurance contributions;3 Scol detention; être en retenue to be in detention; j'ai eu deux heures de retenue I got two hours' detention;4 Math tu as oublié la retenue des dizaines you forgot to carry over from the tens column;5 Transp ( ralentissement) tailback;retenue de garantie Comm retention money; retenue à la source Fisc deduction of tax at source GB, withholding tax US; système de retenue à la source pay as you earn system, PAYE system GB, withholding system US.( féminin retenue) [rətəny] participe passé→ link=retenir retenir————————( féminin retenue) [rətəny] adjectif[discret] subduedretenue nom féminin1. [déduction] deductionopérer une retenue de 9 % sur les salaires to deduct ou to stop 9% from salariesun peu de retenue! show some restraint!, keep a hold of yourself!mettre quelqu'un en retenue to keep somebody in after school, to put somebody in detention5. CONSTRUCTION [d'une poutre] pinning -
12 ritenuta
f deduction (su from)ritenuta alla fonte deduction at source* * *ritenuta s.f.1 (trib.) deduction: ritenute fiscali, withholding taxes (o deductions from taxes); ritenuta d'acconto, (advance) withholding tax (o tax deduction); ritenute previdenziali, social security deductions; ritenuta alla fonte, deduction at source (o withholding tax); ritenuta alla fonte sul reddito, pay as you earn (abbr. PAYE), (amer.) pay as you go2 (mar.) restraint.* * *[rite'nuta]sostantivo femminile amm. deductionritenuta alla fonte — deduction of tax at source, withholding tax
* * *ritenuta/rite'nuta/sostantivo f.amm. deduction; ritenuta sullo stipendio deduction from salary; ritenuta d'acconto withholding tax; ritenuta fiscale deduction of tax; ritenuta alla fonte deduction of tax at source, withholding tax. -
13 retención
f.retention, detention, keeping back, stoppage.* * *1 (gen) retention2 FINANZAS withholding, deduction3 (de tráfico) traffic jam, (traffic) hold-up\retención de haberes stoppages plural* * *noun f.* * *SF1) (=contención) retentionretención de tráfico — traffic delay, traffic hold-up
2) (Econ) deduction, stoppage3) (Med) retention4) (Telec) hold facility* * *1) ( de información) withholding, keeping back; (de pasaporte, tarjeta) retention; (Fin, Fisco) deduction, withholding (AmE), stoppage (BrE)2) ( de preso) holding, detaining3) (de calor, carga, líquidos) retention* * *= withholding, retention, accrual.Ex. Her article examines the problems of 'suffocation by the overproduction of information' and 'the withholding of information by new technologies'.Ex. Even in prisons nowadays the enlightened gaoler aims at more than custodial retention: he aims at education.Ex. Calcium and possibly vitamin D intake throughout childhood and adolescence may enhance bone mineral accrual.----* calendario de retenciones = retention schedule.* capacidad de retención = holding power.* derecho de retención = lien.* fecha de retención = retention date.* plan de retención = retention plan.* política de retenciones = retention policy.* retención de IRPF = payroll tax.* retención y envío = store-and-forward.* valor de retención = retention value.* * *1) ( de información) withholding, keeping back; (de pasaporte, tarjeta) retention; (Fin, Fisco) deduction, withholding (AmE), stoppage (BrE)2) ( de preso) holding, detaining3) (de calor, carga, líquidos) retention* * *= withholding, retention, accrual.Ex: Her article examines the problems of 'suffocation by the overproduction of information' and 'the withholding of information by new technologies'.
Ex: Even in prisons nowadays the enlightened gaoler aims at more than custodial retention: he aims at education.Ex: Calcium and possibly vitamin D intake throughout childhood and adolescence may enhance bone mineral accrual.* calendario de retenciones = retention schedule.* capacidad de retención = holding power.* derecho de retención = lien.* fecha de retención = retention date.* plan de retención = retention plan.* política de retenciones = retention policy.* retención de IRPF = payroll tax.* retención y envío = store-and-forward.* valor de retención = retention value.* * *A1 (de información) withholding, keeping back2 (de un pasaporte, una tarjeta) retentionlas retenciones que me hacen del sueldo the money that is deducted o ( AmE) withheld from my salaryB1 (de un preso) holding, detaining2 ( Auto) holdup, jamC1 (de calor, de una carga) retention2 (de orina, líquidos) retentionD (acción de recordar) retention* * *
retención sustantivo femenino
1 retention
2 (de sueldo, capital) deduction, withholding
3 (de vehículos) holdup, delay: hay retenciones en el centro (de la ciudad), there are traffic delays downtown
4 Med retention
' retención' also found in these entries:
Spanish:
contención
- caravana
English:
deduction
- retention
- stoppage
* * *retención nf1. [en comisaría] detention2. [en el sueldo] deduction;las retenciones fiscales han disminuido the amount of tax deducted from wages at source has gone down3. [de tráfico] hold-up, delay4. Med retention* * *f1 MED retention2 de persona detention* * *1) : retention2) : deduction, withholding -
14 prélèvement
prélèvement [pʀelεvmɑ̃]masculine nounb. [de somme] deduction* * *pʀelɛvmɑ̃nom masculin1) (de roche, sang etc) samplingfaire or effectuer un prélèvement de sang — to take a blood sample
2) ( échantillon) samplefaire or effectuer un prélèvement bancaire — to make a debit
•Phrasal Verbs:* * *pʀelɛvmɑ̃ nm1) [argent, impôt, pourcentage] deduction, (sur un compte) withdrawal2) MÉDECINE, [sang, cellules] taking* * *prélèvement nm1 Géol, Méd, Sci ( action) sampling; faire or effectuer un prélèvement de sang to take a blood sample; le prélèvement doit se faire le matin the sample should be taken in the morning;2 ( échantillon) sample;3 Fin ( opération) debiting; faire or effectuer un prélèvement bancaire de 100 euros to make a debit of 100 euros; faire faire un prélèvement sur son compte to have money debited from one's account;prélèvement automatique direct debit; prélèvement exceptionnel exceptional levy; prélèvement fiscal deduction of tax; prélèvement forfaitaire deduction of tax at the basic rate; prélèvement libératoire tax withholding with full discharge; prélèvement social social security contributions (pl); prélèvement à la source deduction at source; prélèvements obligatoires tax and social security deductions.[prelɛvmɑ̃] nom masculin2. BANQUE [retrait]prélèvement automatique ou bancaire direct debit -
15 deduzione
f deduction* * *deduzione s.f.2 ( detrazione) deduction; ( somma detratta) amount deducted: deduzione dallo stipendio, deduction from salary; previa deduzione di, after deduction of; deduzione delle spese, allowance for expenses; deduzione fiscale, tax allowance (o relief); prima della deduzione delle imposte, pre-tax, before taxes (pred.); deduzione alla fonte, deduction at source; deduzione per assicurazione sulla vita, life assurance allowance; deduzione dal reddito lordo, netto, deduction from gross, net income // (fin.): deduzione di credito, credit allowance (o relief); deduzione di entrate, revenue deduction; deduzione di interesse, interest deduction; deduzioni in conto capitale, capital allowances // fare una deduzione, ( recuperare) to recoup3 (dir.) inference.* * *[dedut'tsjone]sostantivo femminile1) deduction, inference2) (detrazione) allowance* * *deduzione/dedut'tsjone/sostantivo f.1 deduction, inference2 (detrazione) allowance. -
16 Quellenbesteuerung
Quellenbesteuerung f PERS (AE) pay-as-you-go, taxation at source, withholding at source (von Einkommen aus unselbstständiger Tätigkeit)* * *f < Person> von Einkommen aus unselbständiger Tätigkeit pay-as-you-go (AE), taxation at source* * *Quellenbesteuerung
collection of tax at source, tax deduction at source;
• der Quellenbesteuerung unterliegen to suffer tax at source;
• Quellenbesteuerung vornehmen to levy by deduction at source;
• Quellenmaterial source material;
• Quellennachweis source documentation;
• Quellenprinzip system of collection of tax at source;
• Quellenstaat country of origin, (Doppelbesteuerung) state of source. -
17 trattenuta
f deduction* * *trattenuta s.f. deduction, retention; holdback pay; (dir.) ( di parte di una somma dovuta) recoupment: trattenuta sindacale, checkoff; trattenuta sindacale volontaria, obbligatoria, voluntary, automatic checkoff; trattenuta sullo stipendio, deduction from pay; trattenuta per fondo pensioni, superannuation payment; operare una trattenuta sullo stipendio, to make a deduction from s.o.'s salary // (trib.): trattenuta alla fonte, withholding (o deduction at source); trattenuta d'acconto fiscale, withholding.* * *[tratte'nuta]sostantivo femminile deduction (su from)operare una trattenuta del 5% sullo stipendio di qcn. — to deduct 5% from sb.'s salary
* * *trattenuta/tratte'nuta/sostantivo f.deduction (su from); operare una trattenuta del 5% sullo stipendio di qcn. to deduct 5% from sb.'s salary. -
18 Steuerabzugsverfahren
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19 Abzug an der Quelle
Abzug m an der Quelle STEUER deduction at source* * *Abzug an der Quelle
(Steuer) deduction (withholding) at the source -
20 Steuerabzug an der Quelle
Steuerabzug m an der Quelle STEUER tax deduction at source* * *Steuerabzug an der Quelle
deduction of tax at sourceBusiness german-english dictionary > Steuerabzug an der Quelle
См. также в других словарях:
deduction at source — initial deduction and payment of taxes to income tax authorities by the taxpayer … English contemporary dictionary
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deduction of tax at source — quantity that can be subtracted from a person s income tax … English contemporary dictionary
Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy … Wikipedia
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war finance — ▪ economics the fiscal and monetary methods that are used in meeting the costs of war, including taxation, compulsory loans, voluntary domestic loans, foreign loans, and the creation of money. War finance is a branch of defense economics (q … Universalium