Übersetzung für "Loss deduction" in Deutsch

Possibly a maximum limit up to which a loss deduction is possible will be set here.

However, GSP imports only account for 4% of total EU imports (9.3% of imports from developing countries) and in 2009 the net loss of customs revenue for the EU as a result of GSP was just €2.97bn (net loss €2.23bn after deduction of collection costs).

GSP imports only account for 4% of total EU imports (9.3% of imports from developing countries) and in 2009 the net loss of customs revenue for the EU as a result of GSP was just €2.97bn (net loss €2.23bn after deduction of collection costs).

BVK suggests that those venture capital companies which do not fall under the definition of the MoRaKG should be afforded the possibility of taking advantage of loss deduction in a non-discriminatory manner.

The second measure (also registered under N 221/08) mitigates the restrictive anti-abuse rules on loss deduction, allowing TEs to carry forward the losses if a VCC acquires their shares.

Germany reiterated its view that the rules on loss deduction at TE level are justified due to the nature and logic of the tax system, even if investment companies which fall outside the scope of the MoRaKG definition also invest in TEs.

Loss deduction within a particular category of income is allowed without further restriction but losses offset against other categories of in come are subject to a ceiling of DEM 100 000 (DEM 200 000 in the case of jointly assessed married couples) plus half of the excess positive income from these categories of income.

If a tax loss is recorded or if the tax base after the tax loss deduction is lower than the available deduction, the deduction may be applied in the next taxable period in which the taxpayer reports a positive tax base, however, this may not exceed four taxable periods immediately following the period in which the entitlement to make a deduction arose.

According to new legislation regarding R & D projects, the total of the following items may be deducted from the tax base adjusted by the tax loss deduction:

It is true; the real estate market in Germany is going through an upheaval since two or three years. Many capital investors have become rather withdrawn due to the changes of the tax laws; the so-called “Paragraph 2B” (cancellation of the so-called amortization patterns), cutback of the income limits for the first-home buyer allowance, implementation of maxima for loss deduction, the later change of refurbishment costs and the high fiscal back-payments (to the tax office!) that come along with that, the increase of the property acquisition tax and extension of the speculative period to ten years.

One has a great many wealthy friends who will risk a tax-deductible loss.

Losses may be deducted from the taxable income for the five immediately succeeding income years.

Losses are deducted in the order in which they are incurred.

Equally, the possibility under the Act to deduct losses carried-forward for corporate or personal income tax purposes constitutes an advantage for those undertakings that were not profit-making in 2013, since it reduces their tax base and thus their tax burden as compared to undertakings that cannot benefit from that deduction.

Losses incurred are deducted from the portion of the bonus representing your original cash deposit.

Moreover, the Belgian authorities take the view that the position adopted by the Commission would lead to discrimination between Belgian companies as companies which do not have a maritime division may offset the year's losses incurred in some divisions against profits from other divisions whereas such losses cannot be deducted from profits determined on the basis of tonnage.

According to the Union Royale, prohibiting the possibility for a maritime shipping company to deduct losses incurred in its other divisions from the flat-rate tax would lead to discrimination among Belgian companies as companies that do not have a maritime division may offset the losses of the year incurred in particular divisions against profits from other divisions whereas such losses cannot be deducted from profits based on tonnage.

When determining the amount of the above-mentioned IRB shortfall of provisions to expected losses to be deducted, institutions shall take into account the provisions of Article 40 of CRR.

As it is vital to safeguard national tax revenues, the deducted losses should also be reincorporated automatically if this has not already occurred after a certain number of years or if the requisites to qualify as an immediate subsidiary or permanent establishment are no longer met.