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81 kildeskatt
subst. withholding tax, tax deducted at source subst. pay-as-you-earn tax, PAYE tax -
82 soggetto
1. adj subjectsoggetto a tassa subject to taxandare soggetto a qualcosa suffer from something2. m grammar subject* * *soggetto1 agg.1 ( sottoposto, sottomesso) subject; liable: stato soggetto al dominio straniero, state subject to foreign rule; siamo tutti soggetti alle leggi di natura, we are all subject to the laws of nature // (trib.): soggetto a tassa, liable to tax (o taxable); soggetto a dazio, dutiable; soggetto a vincolo doganale, in bond; soggetto a eccessivo carico fiscale, overtaxed; non soggetto a tasse, tax free; reddito soggetto a ritenuta alla fonte, income subject to withholding tax; reddito soggetto a tassazione separata, income subject to separate taxation // (comm.) costi, prezzi soggetti ad aumento, costs, prices subject to increase // (amm.) soggetto all'approvazione di qlcu., subject to (o dependent on) s.o.'s approval // (dir.) soggetto a penalità, liable to penalty2 ( esposto, incline) subject; prone: zona soggetta ad alluvioni, area subject to flooding; è soggetto a raffreddori, he's subject (o prone) to colds; persone soggette all'invidia, persons subject (o prone) to envy3 ( dipendente) dependent (on sthg.): questo è soggetto alla tua approvazione, this is subject to (o dependent on) your approval.soggetto2 s.m.1 ( argomento, tema) subject (matter), topic, theme: il soggetto della lezione di oggi, the subject of today's lesson; il soggetto della nostra conversazione, the topic (o subject) of our conversation; il soggetto di un esperimento medico, the subject of a medical experiment; il soggetto di un libro, the subject (matter) of a book; il soggetto di un pittore, the subject of a painter; la storia sarebbe un bel soggetto per un film, the story would make a good subject for a film; catalogo per soggetto, subject catalogue; allontanarsi dal soggetto, to wander off (o to get away from) the subject; cambiare soggetto, to change the subject; scegliere un soggetto infelice, to make an unfortunate choice of subject2 ( individuo) subject; person: (med.) soggetto anemico, isterico, anemic, hysterical subject // (trib.) soggetto passivo d'imposta, taxable person (o person subject to taxation)3 (fam., spreg.) character, fellow: soggetto pericoloso, dangerous character (o fellow); cattivo soggetto, nasty (o unpleasant) character; ma sai che sei un bel soggetto!, you are a rogue, you know! // quel ragazzo è un soggetto difficile, that boy is a difficult case4 (gramm. fil.) subject: il soggetto e l'oggetto, the subject and the object* * *I [sod'dʒɛtto]essere soggetto a — to be prone to [raffreddori, emicranie]
essere soggetto ad alluvioni — [ zona] to be subject to flooding, to be flood-prone
2) (sottoposto)soggetto a — subject to [legge, regolamento]; liable for o to [ tassazione]
3) (dipendente) dependent (a on)II [sod'dʒɛtto]sostantivo maschile1) (tema) subject, subject matter, topic2) ling. filos. med. subject3) mus. subject4) telev. cinem. teatr. story5) (individuo) person, individual* * *soggetto1/sod'dʒεtto/1 (predisposto) essere soggetto a to be prone to [raffreddori, emicranie]; essere soggetto ad alluvioni [ zona] to be subject to flooding, to be flood-prone3 (dipendente) dependent (a on).————————soggetto2/sod'dʒεtto/sostantivo m.1 (tema) subject, subject matter, topic; catalogo per -i subject catalogue2 ling. filos. med. subject3 mus. subject4 telev. cinem. teatr. story5 (individuo) person, individual; è un cattivo soggetto he's a poor specimen. -
83 impuesto de utilidades
• income summary• income tax• income tax allocation• profit tax• withholding tax -
84 налог на роялти, взимаемый у источника
General subject: withholding tax on royalties, withholding taxes on royaltyУниверсальный русско-английский словарь > налог на роялти, взимаемый у источника
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85 НДФЛ
1) General subject: withholding tax2) Economy: налог на доходы физических лиц3) Accounting: ( Налог на доходы физических лиц) Personal income tax4) Banking: TIPI (Tax on Individual Person's Income) -
86 облагаться
General subject: suffer (в значении налогообложения: Foreign tax suffered by companies carrying on general insurance business will generally be either tax paid by them in relation to profits of an overseas branch; or withholding tax on dividends, interest,) -
87 Zinsabschlagsteuer
Zịns|ab|schlag|steuerftax on interest payments* * *Zins·ab·schlag·steu·erf FIN withholding tax, interest discount tax -
88 Lohnsteuer
Lohnsteuer f wage and salary tax, payroll tax; withholding tax on (earned) income -
89 impuesto retenido
• retained profits• retained tax• retained tax on premiums• withholding tax -
90 palkkavero
• payroll tax• wage tax• withholding tax -
91 porez na dohodak
• come-tax; income-tax; withholding tax -
92 ZASt
[tsast]f1)See:* * * -
93 Dividendennachzahlung
Dividendennachzahlung
payment of dividends accrued;
• Dividendenpapiere dividend-paying stocks, dividend payers (US), equity (ownership) securities, equity shares, equities;
• Dividendenpolitik dividend policy;
• gleich bleibende Dividendenpolitik conformity in dividend politics;
• Dividendenpool pooling of dividends;
• Dividendenrechte dividend rights;
• mit Dividendenrechten ausgestattet sein to rank with dividend rights;
• Dividendenrendite dividend yield;
• Dividendenrenditengrundlage dividend yield basis;
• Dividendenrenditeverhältnis dividend yield ratio;
• Dividendenrückgang dividend reduction;
• Dividendenrücklage dividend provision (reserve fund), (Lebensversicherungsgesellschaft) bonus reserve;
• Dividendenrückstände dividends in arrear, dividend arrears;
• Dividendensatz dividend rate;
• Dividendenscheck dividend check (US) (cheque, Br.), dividend warrant;
• Dividendenschein dividend warrant (coupon);
• Dividendenschluss dividend date of record;
• Dividendensteuer withholding tax on dividends, dividends (coupon) tax;
• Dividendenstopp curb on dividend rises;
• Dividendenstrom stream of dividends;
• Dividendensumme total dividend payment;
• mechanisches Dividendensystem (Versicherung) arbitrary method of profit distribution;
• Dividendentermin record date [for payment of dividends];
• Dividendentransfer repatriation of dividends, dividend repatriation (remittance);
• Dividendenüberweisungsauftrag dividend mandate (Br.);
• Dividendenverteilung distribution (disbursement, US) of dividends, dividend distribution;
• Dividendenverzeichnis dividend register (list);
• Dividendenvorschlag recommendation on dividends, dividend recommendation. -
94 Einkommenskluft
Einkommenskluft
income inequality;
• Einkommensmodell income expenditure modell;
• Einkommensnachholbedarf earnings lag;
• Einkommensneuverteilung redistribution of income;
• Einkommensniveau level of income, income level;
• Einkommenspolitik income policies (Br.);
• Einkommens- und Preispolitik policy for prices and income;
• steuerlich begünstigte Einkommenspositionen tax preference items;
• Einkommensprozentsatz percentage of income;
• Einkommensquelle source of income (earnings), revenue;
• zusätzliche Einkommensquelle subsidiary source of income;
• Einkommensquellenbesteuerung taxation at the source, (Lohnsteuer) withholding tax principle (US);
• staatliche Einkommensregulierung statutory control of incomes;
• Einkommensrückgang decline of income;
• Einkommensschätzung estimate of income;
• Einkommensschicht income group (class);
• mittlere Einkommensschichten middle-income classes (earners);
• Einkommensschichtung income division. -
95 Lohnsteuerberechnungstabelle
Lohnsteuerberechnungstabelle
tax (withholding tax, US) table, pay code (Br.)Business german-english dictionary > Lohnsteuerberechnungstabelle
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96 Zinsabschlaggesetz
Zinsabschlaggesetz n law of tax on interest deducted at source; Withholding Tax Law -
97 ritenuta alla fonte
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98 ritenuta d'acconto
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99 retención fiscal
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100 impuesto retenido
m.retained tax, withholding tax.
См. также в других словарях:
Withholding tax — is an amount withheld by the party making payment to another (payee) and paid to the taxation authorities. The amount the payer deducts may vary, depending on the nature of the product or service being paid for. The payee is assessed on the gross … Wikipedia
withholding tax — with·hold·ing tax n: a deduction (as from wages, fees, or dividends) levied at a source of income as advance payment on income tax Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. withholding tax … Law dictionary
withholding tax — withholding taxes N VAR A withholding tax is an amount of money that is taken in advance from someone s income, in order to pay some of the tax they will owe. [mainly AM] … English dictionary
withholding tax — ☆ withholding tax n. the amount of income tax withheld, as payment in advance, from employees wages or salaries … English World dictionary
withholding tax — A tax levied by a country of source on income paid, usually on dividends remitted to the home country of the firm operating in a foreign country. Bloomberg Financial Dictionary Tax deducted at source on the payment of dividends or interest.… … Financial and business terms
Withholding tax — A tax levied by a country of source on income paid, usually on dividends remitted to the home country of the firm operating in a foreign country. Tax levied on dividends paid abroad. The New York Times Financial Glossary * * * withholding tax… … Financial and business terms
withholding tax — noun income tax withheld from employees wages and paid directly to the government by the employer • Syn: ↑withholding • Derivationally related forms: ↑withhold (for: ↑withholding) • Hypernyms: ↑income tax … Useful english dictionary
withholding tax — UK [wɪðˈhəʊldɪŋ ˌtæks] / US [wɪðˈhoʊldɪŋ ˌtæks] noun [countable/uncountable] Word forms withholding tax : singular withholding tax plural withholding taxes part of a person s salary that an employer gives to the government as payment of that… … English dictionary
withholding tax — Tax deducted at source from dividends or other income paid to non residents of a country. If there is a double taxation agreement between the country in which the income is paid and the country in which the recipient is resident, the tax can be… … Accounting dictionary
withholding tax — Tax deducted at source from dividends or other income paid to non residents of a country. If there is a double taxation agreement between the country in which the income is paid and the country in which the recipient is resident, the tax can be… … Big dictionary of business and management
withholding tax — that part of an employee s tax liability withheld by the employer from wages or salary and paid directly to the government. Also called withholding. [1940 45] * * * … Universalium