Translation of "Höhe des gewinns" in English

We know what horse won. We know how much he paid.

Seek its level of profit is neither less nor more than certain value.

The industry has done a large amount of profits from consumers.

It is not the investment alone that determines the profit.

The entity recognises a liability and an expense of 2,5 per cent of profit.

Alternatively, unit contribution margin is the amount each unit sale adds to profit.

Well, basically, Ned, the reason why I'm here today... is that sometimes when people learn just how much... they have won in the lotto, they get a bit of a shock.

The paytable below shows how much you win for each combination.

To the right of each bet, you'll find the return that has been credited to your account.

The introduction in a payroll and property tax system of a cap linked to a different criterion, namely the level of profits, cannot be compared with the application of variable rates in a progressive system of profit taxation, which is justified by the nature and general scheme of the system (point 24 of the Notice).

Financial services companies will, in addition to the payroll and property taxes, be charged a top-up tax on profits from financial services activities at the rate of 8 % of profit (calculated in accordance with internationally accepted accounting standards).

Utility companies, in addition to the payroll and property taxes, will be charged a top-up tax on profits from utility activities at the rate of 35 % of profit (calculated in accordance with internationally accepted accounting standards).

Although utilities companies will also have their annual liability to payroll tax and business property occupation tax capped, in aggregate, at 15 % of profit, the operation of the utilities top-up tax will ensure that these companies always pay a tax equal to 35 % of profits.

This is because it is only in that scenario that non-resident companies will be treated on an equal footing with non-integrated companies, when it comes to the determination of their taxable base and thus their corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland.

The Spanish authorities have indicated their intention to request a fiscal adjustment for the calculation of the recovery amount.

As such, the request for a binding advice needs to include inter alia ‘a transfer pricing report in line with the transfer pricing guidelines issued by the OECD and including a comprehensive description of the proposed methodology, as well as detailed information and analysis in support of this methodology, for instance the identification of comparables and the expected range of results.’ [43] Finally, the Circular specifies that a tax ruling is usually valid for a maximum of 5 years unless the facts and circumstances change or unless the legal provisions on which the ruling was based are modified or if one of the key characteristics of the transaction is altered [44].

Where the EFTA State has defined upfront a fixed compensation level which adequately anticipates and incorporates the efficiency gains that the public service provider can be expected to make over the period of entrustment, on the basis of a correct allocation of costs and revenues and of reasonable expectations as described in this section, the overcompensation check is in principle confined to verifying that the level of profit to which the provider is entitled in accordance with the entrustment act is indeed reasonable from an ex ante perspective.

In the absence of such market prices, the appropriate contribution to the common costs can be determined by reference to the level of reasonable profit [18] the undertaking is expected to make on the activities falling outside the scope of the SGEI or by other methodologies where more appropriate.

Use of the opt-out procedure makes it possible to take account of all the persons concerned and to secure a penalty which is on a par with the level of unlawful profit which may have been made.

Consequently, the profit and SG&A amounted to the same combined level in the case of sales of all product types to all markets and the profit figures reported only reflected some slight variation in SG&A.

On the other hand parties argued that the level of profit should be adjusted downwards in order to reflect the impact of the crisis.

As regards the question of which data to use for the determination of the target profit, it should be noted that when sampling is applied, the profit level is one of the micro indicators of the injury analysis.

The appropriate level of reasonable profit is thus to be chosen taking into account a number of parameters, in particular the average rate for the sector concerned, the risk associated with the undertaking’s activities and, where applicable, incentive criteria relating to the company concerned.

In order to establish a level of reasonable profit, the Commission has based itself on several expert studies, which are set out in more detail below.

Furthermore, WIK follows the analysis adopted in transfer pricing by relying on the concept of the interquartile range [78] to reduce the effect of outliers and to establish a level of reasonable profit.

Under these conditions the amount of profit could not be based on actual data from the sampled companies given that the domestic sales are not considered as being made in the ordinary course of trade.