Übersetzung für "Anrechnungsverfahren" in Englisch

Avoir fiscal system (imputation credit system) with a compensatory tax is applied.

Ireland, Germany and Portugal had imputation systems too, but abolished them.

Italy leaves portfolio investors the choice between the imputation system or a schedular rate of 12.5%.

Malta is the only accession country that applies an imputation system to domestic dividends received by individual shareholders.

With the half income tax method the combined pressure of corporation and personal income tax on the dividend could also correspond to the top marginal income tax rate, i.e. this method could achieve the same result as the imputation system for high income taxpayers.

The United Kingdom operates an imputation system in combination with a schedular system with two different rates, which for low-income taxpayers amounts to exemption.

Five Member States apply an imputation system to domestic dividends, including Italy, Finland and the United Kingdom.

The proposal eliminates one (of the existing two) reporting frameworks, streamlining the process of accounting compared to that required under the Kyoto Protocol.

Corporation tax credit procedure: LSH argues that, if the Commission wishes to abide by its share capital approach, it must either subtract the tax credit balance from the return of a comparable private investor or add a corresponding fictional tax credit balance to the Land's return.

For corporations taxable under the imputation system the right to carry back losses to the two preceding assessment periods is limited in certain cases.

For corporations taxable under the imputation system the right to carry back losses to the two preceding assessment periods is limited in certain cases.

When the validation process does not result in a certificate or diploma, the individual is provided with a certificate of validation of skills (see Figure 5).

The EU favours tightening up the way forest management accounting is done to increase its environmental integrity and create a greater incentive for mitigating emissions.

To make degree courses more accessible and create closer links between professional practice and academic training, the bachelor programmes in early education, physiotherapy/ergotherapy, and health and nursing management will give credit for professional experience.

The legislature took on the Herculean task to fundamentally revise the entire corporate tax law – from the credit procedure (Anrechnungsverfahren) to the half-income procedure (Halbeinkünfteverfahren) and hence the taxation of almost all important companies – with far-reaching impacts on the corporate structure as well as on international contexts.

The standard theory states that dividends paid by foreign affiliates should be taxed according to the tax credit system. However, recent empirical research has challenged the main assumption of this theory and suggested the introduction of the tax exemption system.