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German德语: anrechenbare Quellensteuer

English英语 translation: creditable withholding tax



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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:
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23:00 Sep 10, 2004Login or register (free) for more options.
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'?
Shane London
澳大利亚
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

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.
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所提供的全部ENGLISH英语翻译如下:
5 +1recoverable withholding tax
Johannes Gleim
4 +1creditable withholding taxIngrid Blank
4allowable source taxesJohnGBell
3 +1deductible/allowable withholding tax
Derek Gill Franßen


  

回答

30分钟   信心度: Answerer confidence 3/5Answerer confidence 3/5 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.

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Note added at 31 mins (2004-09-10 23:32:02 GMT)
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Perhaps \"creditable withholding tax\"? :-)

Derek Gill Franßen
德国
在该领域工作
母语: English英语
此类别中专业问题的积分: 12

同仁对此翻译的评论(以及回答者的回复)
同意 RobinB: Yes for "allowable", not for "deductible". As you correctly surmise, there is a difference here. Anlage KAP makes a clear distinction between taxes paid that are "anrechenbar" and those that are "abziehbar".
9小时
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1小时   信心度: Answerer confidence 4/5Answerer confidence 4/5
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)

JohnGBell
爱沙尼亚
母语: English英语
此类别中专业问题的积分: 7
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5小时   信心度: Answerer confidence 4/5Answerer confidence 4/5 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



Ingrid Blank
此类别中专业问题的积分: 20
提问者给回答者的留言
Thanks, Ingrid. I found that creditable for 'anrechenbare' works well throughout this text.

同仁对此翻译的评论(以及回答者的回复)
同意 Derek Gill Franßen: Well, what do you know? Dietl says this too... I think it could be either "allowable" or "creditable". :-)
5小时
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28分钟   信心度: Answerer confidence 5/5 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.

Johannes Gleim
德国
母语: German德语
此类别中专业问题的积分: 8

同仁对此翻译的评论(以及回答者的回复)
同意 SwissTell
9分钟
  -> Danke
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