Übersetzung für "Das zu versteuernde einkommen" in Englisch

What are the rates used to calculate the taxable income per 100 NT?

Income from interest is included in the taxable income of the resident individual investor, and tax is calculated in accordance with the progressive income tax rates.

Income from interest is included in the taxable income of the resident individual investor.

Under a progressive system, income taxable is divided up into brackets.

Earned income is defined as taxable income plus certain types of taxfree emoluments and income items.

The taxable income to be assessed is the total income of the household.

The amount of income stated does not represent taxable income.

The taxable income is made by all the net income, less fees and deductions.

It must be clear in tax law that only lawful expenses may offset taxable income.

Second, the scheme lowers the taxable income in the tax year in which the listing transaction takes place by allowing the beneficiary undertakings to reduce their taxable income by an amount corresponding to the IPO expenses.

Official analyses downplay the effect of lower marginal tax rates on taxable income, but experience shows that taxable income rises substantially as taxpayers respond to lower marginal rates by working more, taking more of their compensation in taxable cash than in fringe benefits, and reducing their tax-deductible consumption.

The income of ASI and AOE therefore represents active trading income arising from the branch activity, since there are no employees who could generate such income outside of Ireland [243].

Without prejudice to the assessment in Section 8.2.2.2, the Commission considers, by way of a subsidiary line of reasoning, that even if Irish Revenue was right to have accepted the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland, which the Commission contests, the profit allocation methods endorsed in the contested tax rulings, which are based on that assumption, nevertheless produce an outcome that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.

By way of derogation from the ordinary tax system, the taxable revenue of the coordination centres is determined as a fixed amount on the basis of costs incurred.

Taxable income from various sources (income from employment, capital gains, etc.) is determined by deducting certain amounts dependent on personal factors (marital status, age, social obligations, etc.) and other flat-rate amounts based on the type of income in question.

France has made the correction of its income tax for the effects of inflation a matter of regular and explicit fiscal policy, without introducing any legislated automaticity.

Corporations with taxable income in excess of $18,333,333 are effectively subject totax at a rate of 35% on all taxable income.

Corporations with taxable income between $335,000 and $1 million areeffectively taxed at 34% on all taxable income (including the first $75,000).

The order for reference also shows that, following a tax audit, it was established that Burda had distributed profits in an amount greater than the taxable income.

In the Portuguese fiscal system the assessment unit is the family and the method of calculation of taxable income is the aggregation of all the incomes which make up the household.

The taxable income of natural persons resident in Portugal also includes any income earned abroad.

In some cases, where the taxpayer's income is below the tax threshold, or the amount of tax payable is less than that of the credit, a direct cash transfer can be made to the taxpayer.

The length of the savings contract is five years; at the end of this time, the investor may obtain credit up to a maximum of five times the amount invested (up to a certain ceiling); he also qualifies for priority in obtaining a normal mortgage loan.