Translation of "Versteuernden einkommen" in English

Otherwise aggregated into total taxable income.

Depends on taxpayer's taxable income.

The tax rate depends on your taxable income.

Make sure that your foreign income is included in your taxable income.

So it is that very sum which can be deducted from the taxable income.

Negative gearing is the practice of using losses on property investments to reduce taxable income.

This assessment requires the exercise of judgement on the part of management with respect to future taxable income.

Income tax is applicable on all taxable income, including employment income.

It forms part of the income tax system and includes in taxable income capital gains made on the disposal of assets.

In the same vein, the reduction of taxable income is also an extraordinary incentive because it comes on top of the ordinary deduction of business expenses.

This reduction in taxable income is in addition to the ordinary deduction of the costs involved in the IPO, which are recognised for tax purposes as any other business expense.

While the income reduction is applicable only in 2004, the listing premium is applicable as from the date of listing and over a three-year period.

The most direct way to encourage the purchase of health insurance would be to exclude employer payments for such insurance from employees’ taxable income.

Tax benefits could also be extended to individual purchases of health insurance by allowing individuals to deduct the premiums that they pay from their taxable incomes.

The Chinese government recently modified the tax law to exclude employers’ contributions to employee pension plans from taxable income and to allow the funds in those plans to accumulate tax-free.

However, taxable income in the sector is still growing at a slower rate than gross income as measured by national accounts.

Meanwhile, state governments, seeing revenues fall as a result of lower taxable incomes last year, are cutting back like mad.

As the realised gains were frozen, the relative earnings could not be distributed, nor could the correspondingly increased value of the assets be depreciated, amortised or otherwise deducted from the taxable income of the companies resulting from such transactions.

The reasoned opinion adopted by the Commission concerns the income tax rules which deny workers established in the UK the right to deduct pension contributions they pay to pension funds established elsewhere in the EU or the EEA from their UK taxable income.

In this case, deduction from taxable income is allowed, even though the expenditure is not necessary to production.

In this case, deduction from taxable income is allowed, even though the expenditure is not necessary to production.

Thus, in the United Kingdom, under the Community Interest Tax Relief, individuals or companies can deduct 25% of an investment in the form of loans, securities or risk capital from taxable income over five years.