GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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15:23 Jun 13, 2019 |
Swedish to English translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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| Selected response from: Adrian MM. Austria | ||||||
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Summary of answers provided | ||||
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4 | (Swedish) Business & Corporate Expansion - (UK: EIS >) Deferred Relief-Scheme Tax |
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Discussion entries: 1 | |
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(Swedish) Business & Corporate Expansion - (UK: EIS >) Deferred Relief-Scheme Tax Explanation: Seems to be a scheme for aktiebolag expansion tax relief or 'carry-forward' to a future year, a rough equivalent being available in quite a few English-speaking countries like the US, Ireland and Oz. PS There are or have been so many types of tax and concomitant reliefs in the UK and Ireland, the chances are that there is or has been an equivalent some time or other. Cf. in the UK EIS - Enterprise Investment Scheme, previously known as the *Business Expansion Scehme*. 'Vad är expansionsfond? Reglerna ger dig med enskild näringsverksamhet samma möjlighet som ägare till aktiebolag att utöka (expandera) verksamheten med medel som bara beskattats med bolagsskatt, det vill säga 22 procent. Resten av inkomstskatten samt egenavgifter eller särskild löneskatt (socialavgifter) betalar du när expansionsfonden återförs.' Example sentence(s):
Reference: http://www.skatteverket.se/foretagochorganisationer/drivafor... Reference: http://www.journalofaccountancy.com/issues/1999/jan/deductin... |
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