Hinzurechnungstatbestände
English translation: facts constituting an assist
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| 00:23 Apr 27, 2016 |
| German to English translations [PRO] Law/Patents - Law: Taxation & Customs / Customs law | |||||||
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|  Selected response from: Johanna Timm, PhD Canada Local time: 04:25 | ||||||
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| 3 +1 | add-back criteria |
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| 3 | facts constituting an assist |
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Answers
2 hrs confidence: 
peer agreement (net): +1
peer agreement (net): +1add-back criteria Explanation: So können sich durch die steuerrechtliche Behandlung von Wohneigentum oder die Einführung von Zinsschranken und die Neuregelung der gewerbesteuerrechtlichen Hinzurechnungstatbestände negative Auswirkungen ergeben. imw-ag.de Accordingly, negative effects may arise through the treatment of residential ownership under tax law provisions or the introduction of an interest barrier and the new regulation of the add-back criteria under trade tax provisions. -------------------------------------------------- Note added at 2 hrs (2016-04-27 02:52:23 GMT) -------------------------------------------------- can't find anyting better |
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17 hrs confidence:
facts constituting an assist Explanation: Customs valuation code – broadening the definition of (what constitutes) an assist Hinzurechnung Bei der Ermittlung des Zollwerts nach der Transaktionswertmethode sind dem tatsächlich gezahlten oder zu zahlenden Preis Kosten und Werte hinzuzurechnen, soweit sie in diesem Preis noch nicht enthalten sind. Die Zuschläge werden auch als Hinzurechnungen bezeichnetund sind auf der Rückseite der Zollwertanmeldung D.V.1 mit ihrem betragsmäßigen Wert in den entsprechenden Feldern einzutragen http://www.zoll.de/DE/Fachthemen/Zoelle/Zollwert/Methoden-de... Hinzurechnung= assist Assists - Something of value provided by an importer to a foreign producer. The value of the assist needs to be added to the transaction value when calculating Customs value. Typical assist include tooling, packaging, and parts. http://www.tradelaw.com/terms.htm http://www.proz.com/kudoz/english_to_german/business_commerc... |
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