steuerliches Zurechnungssubjekt
English translation: entity with taxable income
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| 22:50 Oct 23, 2013 |
| German to English translations [PRO] Law/Patents - Law: Taxation & Customs / Tax memo | |||||||
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|  Selected response from: Michael Martin, MA United States Local time: 10:54 | ||||||
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| 3 | entity liable to (assessment for) tax |
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| 3 | entity with taxable income |
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| 3 | party taxable by attribution > taxable payee of attributed income |
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Answers
33 mins confidence: 
entity liable to (assessment for) tax Explanation: I don't think this ia a uniquely Austrian term somehow Obligations of users liable for tax - Ecomouv The person/entity liable for tax should have an on-board unit in good working order fitted in the vehicle when travelling on the taxable network for foreign ... www.ecomouv.com/en/obligations-des-redevables - Cached [PDF] Revenue Ruling 2000-59 - 'Liable to Tax' treaty residence ... Adobe PDF Accordingly, Entity C is liable to tax in Country Z within the meaning of Arti-cle 4(1) of the Treaty, and thus is a resi-dent of Country Z for purposes of the unclefed.com/Tax-Bulls/2000/rr00-59.pdf DRS: IP 2008(26), Q & A on the Business Entity Tax Is a foreign business entity liable for the BET if it does not file annual reports with the Secretary ... IP 2008(26), Q & A on the Business Entity Tax Abstract: ... www.ct.gov/drs/cwp/view.asp?A=1510&Q=426092 - Cached |
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42 mins confidence:
entity with taxable income Explanation: I agree with AllegroTrans, the phrasing may be Austrian but the concept is a global one.. "The first question to arise is whether the Islandic company registered in the Falkland Islands can be considered an entity with taxable income." |
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44 mins confidence:
| steuerliches Zurechnungssubjekt > von Einkünften party taxable by attribution > taxable payee of attributed income Explanation: Reword to incorporate the Einkünften. Probably both work in the US/UK and other EN-speaking countries. A company or partnership could at a pinch be a taxable 'person'. -------------------------------------------------- Note added at 15 hrs (2013-10-24 13:56:36 GMT) -------------------------------------------------- PS The company may have no income of its own for assessment to tax, but be attributed income via its directors' fees and remuneration or, esp. if a (BrE) close company > (AmE) closed corporation, has undistributed reserves or profits. Example sentence(s):
Reference: http://www.linguee.de/deutsch-englisch/uebersetzung/zurechnu... |
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