German德语: anrechenbare QuellensteuerEnglish英语 translation: creditable withholding tax KudoZ The KudoZ network provides a framework for translators ... More |
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| 词条(来自下列问题) | | German德语词条或短语: | anrechenbare Quellensteuer | | English英语翻译: | creditable withholding tax | | 输入者: | Shane London |
| 选项: - 对此条目发表意见 |
German德语至English英语翻译 [专业] Bus/Financial - 投资/证券 / Investments/Taxation | | German德语词条或短语: anrechenbare Quellensteuer | "Bei in der Erträgnisaufstellung ausgewiesenen anrechenbaren Quellensteuern sind evtl.in Dopppelbesteuerungsabkommen vereinbarte Erstattungsmöglichkeiten nicht berücktsichtigt".
I know this is literally 'source tax' but can I call it 'withholding tax' So is it 'deductible withholding tax'? |
| | | creditable withholding tax | 说明: Dietl/Lorenz - creditable foreign taxes anrechenbare ausländische Steuern
12-month period) are exempted from creditable withholding tax on payments ... of taxes
withheld upon withholding the tax ... into force the following tax treaties with ...
www.pwchk.com/home/webmedia/ 1086676011936/aptn17_philippines.pdf
The excess of double taxation relief over the Corporation Tax ... to the amount of the
withholding tax (that is ... profits of £110,000 and creditable tax of £10,000 ...
www.inlandrevenue.gov.uk/ manuals/intmanual/INTM211220.htm - 27k
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| 获选答案来自: Ingrid Blank
| 提问者给回答者的留言Thanks, Ingrid. I found that creditable for 'anrechenbare' works well throughout this text. 已将4分KudoZ分数奖给该答案 |
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30分钟 信心度:  同仁同意(净值): +1 |
| deductible/allowable withholding tax
说明: I think your translation is of "Quellensteuer" = "withholding tax" is fine (among many others see: http://www.ey.com/GLOBAL/content.nsf/Austria/Tax-short-cuts_...).
I always thought that "deductible" was "absetzbar". I've seen "allowable (against)" for "anrechenbar"; but the glossary seems to suggest that "deductible" would also work.
-------------------------------------------------- Note added at 31 mins (2004-09-10 23:32:02 GMT) --------------------------------------------------
Perhaps \"creditable withholding tax\"? :-)
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1小时 信心度:   |
| allowable source taxes
说明: i.e. income from abroad that is taxed overseas is treated as tax paid domestically when covered by a double taxation agreement. (except that it is not refundable)
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5小时 信心度:  同仁同意(净值): +1 |
| creditable withholding tax
说明: Dietl/Lorenz - creditable foreign taxes anrechenbare ausländische Steuern
12-month period) are exempted from creditable withholding tax on payments ... of taxes
withheld upon withholding the tax ... into force the following tax treaties with ...
www.pwchk.com/home/webmedia/ 1086676011936/aptn17_philippines.pdf
The excess of double taxation relief over the Corporation Tax ... to the amount of the
withholding tax (that is ... profits of £110,000 and creditable tax of £10,000 ...
www.inlandrevenue.gov.uk/ manuals/intmanual/INTM211220.htm - 27k
| | 提问者给回答者的留言| Thanks, Ingrid. I found that creditable for 'anrechenbare' works well throughout this text. |
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28分钟 信心度: 同仁同意(净值): +1 |
| recoverable withholding tax
说明: anrechenbare Vorsteuer = recoverable input tax (VAT in this case)
Quellensteuer = withholding tax (collected at the source)
Ref.: Schäfer, Wirtschaftswörterbuch Deutsch - Englisch
-------------------------------------------------- Note added at 16 hrs 19 mins (2004-09-11 15:19:13 GMT) --------------------------------------------------
gemeint ist, daß die an Lieferanten gezahlten Umsatzsteuern (V.A.T) von den auf die eigenen Umsätze zu zahlenden Umsatzsteuer abgezogen werden kann.
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