GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||
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14:07 Apr 6, 2014 |
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Hungarian to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: József Lázár Hungary Local time: 13:48 | ||||||
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Summary of answers provided | ||||
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4 +1 | thin capitalisation |
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5 -1 | undercapitalization |
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4 -1 | undercapitalization |
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undercapitalization Explanation: |
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undercapitalization Explanation: undercapitalization |
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thin capitalisation Explanation: Ezt is használják. PricewaterhouseCoopers Alultőkésítési szabály változása A jelenleg érvényben lévő alultőkésítési szabály értelmében az adózónak adózás előtti eredményét növelnie kell abban az esetben, ha a nem pénzügyi intézménnyel szemben fennálló kötelezettségei, amelyekre az adóévben az eredmény terhére kamatot számolt el, meghaladják a saját tőke háromszorosát. Changes to the thin capitalisation rule Under the current thin capitalisation rule, taxpayers must increase their pre-tax profit if their outstanding liabilities owed to non-financial institutions, on which interest is payable by the taxpayer from the pre-tax profit during the tax year, exceed three times the value of the equity. http://www.pwc.com/hu/en/publications/assets/Tax-and-Legal-L... Európai Bíróság EN http://curia.europa.eu/juris/document/document.jsf?text=&doc... HU http://curia.europa.eu/juris/document/document.jsf?text=&doc... |
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