Übersetzung für "Distributed income" in Deutsch

However, these two types of tax are unequally distributed among income groups.

Thus, wealth is more unevenly distributed than income – as is generally the case.

Income on equity is subdivided into (i) distributed income (dividends and distributed branch profits), and (ii) reinvested earnings and undistributed branch profits.

Distributed income may be in the form of dividends on common or preferred shares owned by direct investors in associated enterprises abroad, or vice versa.

If any part of the distributed ECB’s income on euro banknotes for the first quarter of 2004 needs to be repaid pursuant to paragraph 4 and if the NCBs' pooled monetary income from 1 January 2004 until 30 April 2004 needs to be transferred back to the ECB, compensatory payments in addition to the payments described in Article 2 and Article 3 shall be made.

He founded a sect and distributed its income in the form of bread rolls to poor children, earning him the title "Schrippenfürst of Schöneberg".

When distributed, this income is recorded in the Distribution of income account of the shareholders, within property and entrepreneurial income (Code R40 of the ESA, currently in force).

Access to land is one of the key determinants of hunger, and it is even more unequally distributed than income.

Point (c) refers to income distributed by UCITS, entities which have opted to be treated as such under Article 4 (3) and undertakings for collective investment established outside the EU.

Growth is unevenly distributed and income differences and social tensions are growing in many of the economies in transition.

The reference to interest payments "through an entity referred to in Article 4 (2)" is designed to ensure the inclusion of income distributed by the above undertakings or entities which derives from their participations in investment vehicles which belong to the residual category of entities defined in Article 4 (2).

For the cost estimates as presented in Table II, the option is retained whereby 90% of the auctioning rights are distributed according to the Member States’ share in the 2005 emissions in the EU ETS, with the remaining 10% auctioning rights distributed to low income countries taking into account their GDP/capita and their overall growth expectations.

Moreover, the tax rules applying to capital gains from these forms of investment and to the distributed income are sometimes different from those governing dividends paid direct to individuals with their own share portfolio.

Subparagraph c) extends the definition of “interest payment” to income distributed by UCITS within the meaning of Directive 85/611/EEC, entities which have opted to be treated as such under Article 4 (3), and undertakings for collective investment established outside the EU.

Moreover, it also includes any income distributed to such undertakings or entities by other similar undertakings or entities in so far as such income is derived from interest payments, or any income realised by the undertakings or entities on the sale, refund or redemption of shares in other similar undertakings or entities, if the latter have invested more than 40% of their assets in debt-claims.

However, official statistics do not tell the whole truth since, for example, growth is unevenly distributed and income differences and social tensions are growing in many of the economies in transition.

By way of derogation from Article 2, the Governing Council shall decide before the end of the financial year whether all or part of the ECB's income referred to in that Article should be retained to the extent necessary to ensure that the amount of the distributed income does not exceed the ECB's net profit for that year.

This Paragraph stipulates that in such situations the total amount of the income distributed by the undertakings or entities concerned will be considered an interest payment.

Where the foreign entity subsequently distributes profits to the taxpayer, the amounts of income previously included in the tax base pursuant to Article 82 shall be deducted from the tax base when calculating the taxpayer's liability to tax on the distributed income.

Income distributed by the above undertakings and entities is included in the definition of interest payment in so far as such income derives from interest payments, either directly or through an entity referred to in Article 4 (2) (a so-called "look-through approach").

In order to achieve consistency between the ECB 's income earned in the first quarter of the first year with effect from which each quinquennial adjustment applies and the ECB 's income distributed at the end of such quarter , it is necessary to derogate from the first subparagraph of Article 2 ( 1 ) of Decision ECB / 2001/16 to

Without the exemption scheme in question, exempt 1929 holding companies would in effect be penalised from a tax point of view, the profits of an operating company being taxed once as profits of that company, a second time when they were distributed as participation income of the holding company and, lastly — in the event of a subsequent distribution — as dividends of the holding company’s shareholders.