Translation of "Gewinnermittlung" in English

The arrangements for calculating profits do not require the rules for establishing the balance sheet to be applied.

This should be avoided at the outset of any restructuring of how profits are computed.

The computer determines the entire progress of the game including the prize determination and prize delivery.

When determining the winner, each player's hand is evaluated separately:

The names of all entrants will be collected and stored for the purpose of determining the winners.

After a successful game the agencies transmit their contact data to Steigenberger so that the winner can be drawn.

All data is used exclusively for determining the winner. It is saved and then deleted.

Instead, tax competition shall become transparent and more comparable based on Europe-wide profit assessments.

Taxes are part of a business's accounts, affecting both profit and the financial position shown by the balance sheet.

In order to consider whether sales were indeed made in the ordinary course of trade, the Community Institutions have applied their consistent practice as described in recital 23 of the provisional Regulation, which provides that loss making sales of a given product type are included in the profit calculation, except when they represent 20 % or more of the total quantity of that type sold on the domestic market.

The draft directive makes no reference to IFRS rules on company accounts, since the CCCTB provides a distinct regulatory framework for independent computation of profits for taxation purposes.

Following comments received with regard to the establishment of profit as described in recitals 27 and 28 and further on-spot verification, the methodology has been revised.

Moreover, the Russian authorities alleged that the methodology used for determining profit while constructing the normal value was illegal and unacceptable.

Therefore, the choice of applying Article 2(6)(c) in using any other reasonable method to determine a profit margin is confirmed.

The differentiation between deductible expenses (Article 12 of the draft directive) and other deductible items (Article 13 of the draft directive) stipulate, drawing inspiration from English-speaking legal systems, that deductions in respect of the depreciation of fixed assets may be made against the asset pool to which they originally belonged as part of the ongoing computation of profits.

71 being able to select their location irrespective of tax considerations, and enjoying equal conditions of competition from the tax standpoint.

The process of harmonization must start with the basic tax bases, that is to say, the calculation of profits: the object must be to render the calculation of profits transparent in its component elements, such as depreciations and the like, and thus make the taxation of undertakings more comparable.

The taxpayer can choose in which of two ways his non-commercial profits are assessed.

A major advantage of the display apparatus according to the invention is the fact that the facing surfaces of two adjacent flap panels on the periphery may be used to represent both a symbol extending over both symbol carriers and also a number of symbols which would be highly legible, thereby providing a differentiated display of symbols for determining the prize.