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1 full imputation system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > full imputation system
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2 full credit system
full credit system TAX (Deu; obs) Vollanrechnungssystem n (siehe auch full imputation system; Anrechnung der vom Unternehmen gezahlten KSt auf die ESt; corporate and income taxation: crediting the corporation tax paid by the company against the shareholder’s income tax, discriminating nonresidents; replaced as from 2001 by the nondiscriminating half-income method = Halbeinkünfteverfahren; ESt)Englisch-Deutsch Fachwörterbuch der Wirtschaft > full credit system
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3 imputation system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > imputation system
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4 half-income system
half-income system TAX (Deu) einkommensteuerliches Halbeinkünfteverfahren n, Halbeinkünfteverfahren n (das neue Besteuerungsverfahren ersetzt ab 2001 das Vollanrechnungsverfahren = full imputation system)Englisch-Deutsch Fachwörterbuch der Wirtschaft > half-income system
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5 income tax
income tax TAX (Deu) Einkommensteuer f (ESt) • credit the corporation tax paid by the company against the shareholder’s income tax TAX vom Unternehmen gezahlte Körperschaftsteuer auf die Einkommensteuer des Aktionärs anrechnen (full imputation system –Vollanrechnungsverfahren– as from 2001 replaced by the half-income system = Halbeinkünfteverfahren) -
6 taxation of dividends
taxation of dividends TAX Dividendenbesteuerung f • with regard to the taxation of dividends, the full imputation system was replaced by the so-called half-income system TAX (Deu) hinsichtlich der Dividendenbesteuerung wurde das Vollanrechnungsverfahren durch das so genannte Halbeinkünfteverfahren ersetzt (as from 2001, German tax reform 2000)Englisch-Deutsch Fachwörterbuch der Wirtschaft > taxation of dividends
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