Übersetzung für "Steuerlichen konsequenzen" in Englisch

What are the tax consequences of a cash payout?

There are no tax implications as a result of converting to Registered Shares.

KBC brings all the financial and tax aspects into perspective for you.

These tax consequences are explained in greater detail in the Management Information Circular of Megastar dated November 25, 2010.

Such regulation does not apply to the division of matrimonial assets, which in principle does not lead to any tax consequences.

However, the said does not mean that each division of matrimonial property does not have any tax consequences.

I understand perfectly what he says about the difference between tax rates and tax bases, but one of the issues for companies - particularly for foreign direct investment coming into Europe - is the ability for those companies to know in advance, with certainty, the tax implications of a transaction.

It now has to be examined whether Act No 97-1026 addressed all the tax implications of such ‘clarification’ and, if not, whether a tax concession was thus granted to EDF.

More precisely, a taxpayer is not eligible to apply for a ruling covering the tax implications of its current situation, only the tax implications of a ‘new situation’ can be covered by an advance ruling.

Accordingly, unless the presumption is rebutted, the measurement of the deferred tax liability or deferred tax asset shall reflect the tax consequences of recovering the carrying amount of the investment property entirely through sale.

If that presumption is not rebutted, the deferred tax reflects the tax consequences of recovering the carrying amount entirely through sale, even if the entity expects to earn rental income from the property before sale.

It follows that the deferred tax liability would reflect the tax consequences of recovering the carrying amount of the building through use and the carrying amount of the land through sale.

Those tax consequences that relate to changes in the recognised amount of equity, in the same or a different period (not included in profit or loss), shall be charged or credited directly to equity.

Those tax consequences that relate to amounts recognised in other comprehensive income shall be recognised in other comprehensive income.’

The Commission is proposing that companies with cross-border activities within the EU should be allowed to calculate the taxable income of the entire group according to one set of rules, and establish consolidated accounts for tax purposes (thus eliminating the potential tax implications of purely internal transactions within the group).

In its Communication the Commission identifies three main problems that have tax implications for SMEs, namely their capacity to attract sufficient financial resources, their ability to cope with administrative complexity and the problem of the continuity of the enterprise when its ownership changes.

Moreover, to the extent that tax systems are used as a tool for allocation, redistribution, and stabilisation objectives, the tax consequences must be clear to the intended economic agents.

For more specific information on the tax consequences please see the appropriate Country Specific and Other Sales Information section in Part B of the applicable Final Terms.

When selecting the source and method of financing one should consider the tax consequences of such transactions as well as the specifics of Ukrainian currency legislation imposing certain restrictions on withdrawal of foreign currency from Ukraine. Mistakes made at the stage of bringing funds to Ukraine often result in substantial costs in future. Oleksander highlighted the most important issues that arise in practice and suggested the best options for their solutions.

We manage our tax affairs in a way which aims to ensure that the tax consequences of business operations are appropriately aligned with the economic, regulatory and commercial consequences of those business operations, with due regard being given to the potential perspective of the relevant tax authorities.

Examination of basic documents required for customs clearance of imported / exported goods, including an assessment of risks and tax consequences associated with foreign economic activity.

Our services include the organisation of secondment meetings with expatriates to explain the tax and social insurance consequences of their postings, both in their home and host countries.

Belgian legislation is not aware of differences among capital and single-person corporations with all the tax and lawful consequences.

To support your decision-making process, we can analyse the tax implications of each scenario with respect to the relevant decision points.

Each shareholder is urged to consult his or her independent professional adviser regarding the tax consequences of the Offer.