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1 tax system
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2 tax withholding system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > tax withholding system
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3 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) -
4 corporation tax imputation method
corporation tax imputation method ( corporation tax imputation system) TAX (Deu) körperschaftsteuerliches Anrechnungsverfahren n (half-income system = Halbeinkünfteverfahren ab Vz. 2001)Englisch-Deutsch Fachwörterbuch der Wirtschaft > corporation tax imputation method
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5 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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6 corporation tax
corporation tax (BE) TAX Körperschaftsteuer f, KSt f (synonymous: corporation income tax, corporate tax) • credit the corporation tax paid by the company against the shareholder’s income tax TAX (Deu) die vom Unternehmen gezahlte Körperschaftsteuer auf die Einkommensteuer des Aktionärs anrechnen (corporation tax imputation system = Anrechnungsverfahren, bis Vz. 2000)Englisch-Deutsch Fachwörterbuch der Wirtschaft > corporation tax
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7 two-rate system
two-rate system TAX gespaltenes Steuersystem n, System n mit gespaltenem Steuersatz, Zwei-Steuersatz-System nEnglisch-Deutsch Fachwörterbuch der Wirtschaft > two-rate system
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8 alternative remittance system
alternative remittance system BANK, POL, TAX alternatives Geldüberweisungssystem n, Hawala-System n (hawala banking, underground banking = Untergrund-Banking; effizientes, vertrauensbasiertes Untergrund-Überweisungssystem ethnischer Gruppen in Europa, Asien und Südamerika, beleglos, anonym, intransparent, oft illegal, immer unreguliert und kostengünstig, da ohne Bankgebühren und Steuern bei mäßiger Provision abgewickelt, daher auch von deutschen Unternehmen genutzt; cf Hawaladar = hawala broker; cf FATF, Geldwäschebekämpfung, Interpol; anders: im Islamic Banking verbietet die Scharia intransparentes Geschäft als haraam = prohibited)Englisch-Deutsch Fachwörterbuch der Wirtschaft > alternative remittance system
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9 common system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > common system
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10 forfait system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > forfait system
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11 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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12 imputation system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > imputation system
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13 income-splitting system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > income-splitting system
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14 pay-as-you-go system
pay-as-you-go system (AE) 1. TAX Quellenabzug m, Quellenbesteuerung f, Quellenabzugsverfahren n; 2. FIN, GEN, SOC umlagenfinanziertes System nEnglisch-Deutsch Fachwörterbuch der Wirtschaft > pay-as-you-go system
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15 indirect tax
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16 indirect tax
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17 carry-back carry-forward system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > carry-back carry-forward system
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18 compliance system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > compliance system
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19 full imputation system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > full imputation system
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20 partial income system
partial income system ( partial income method) TAX Teileinkünfteverfahren n (introduced in Germany from 2009)Englisch-Deutsch Fachwörterbuch der Wirtschaft > partial income system
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См. также в других словарях:
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progressive tax system — A tax system that taxes the wealthy at a higher percentage rate than the less wealthy. Bloomberg Financial Dictionary … Financial and business terms
split-rate tax system — A tax system that taxes retained earnings at a higher rate than earnings that are distributed as dividends. Bloomberg Financial Dictionary … Financial and business terms