Übersetzung für "Income deduction" in Deutsch

In the United Kingdom itself, however, only income data before deduction of the consumption of xed capital were published.

Tax is levied on the income after the deduction of social security contributions.

Tax is levied on the income after the deduction of social security contribu­tions.

Net Income after the deduction of Minority Interests amounted to 53.4 MEUR (2003: 29.1 MEUR).

If the spouse of a staff member is gainfully employed, with an annual income before deduction of tax, of more than the basic annual salary of a staff member in the second step of grade 3, weighted at the rate for the country where the spouse carries out his or her occupation, the staff member entitled to the household allowance shall not receive this allowance save by special decision of the AACC.

There is also still scope for reducing inefficient tax expenditures, especially those with environmentally harmful effects, such as energy tax reductions and exemptions, the favourable taxation of company cars or the commuter income tax deduction.

Where paragraph 1 applies, the taxpayer shall be subject to tax on the foreign income with a deduction of the tax paid in the third country from its tax liability in the Member State where it is resident for tax purposes.

In particular, tax expenditure (such as energy tax reductions and exemptions, the taxation of company cars or the commuter income tax deduction) tend to undermine the effectiveness of environmental taxation and limit the scope for shifting the tax burden from labour to resource use.

The calculation of the income tax deduction forms part of the company's annual tax return, and is audited together with the company's profit and loss and other financial statement.

It is the role of the Income Tax authorities to verify if the calculation of the income tax deduction is according to ITA rules and the companies' audited accounts.

On 29 June 2009 the Hungarian Parliament passed the 2010 tax law changes, including the elimination of the 50 percent corporate income tax deduction rule on intra-group financing income.

In those circumstances, the taxpayer shall be subject to tax on the foreign income with a deduction of the tax paid in the third country from its tax liability in its state of residence for tax purposes.

However, tax is calculated on their net income, i.e. after deduction of costs as well as current pension liabilities.

If insurance tax on the insurance premium is paid and classed by the insurance company as income, a deduction as a business expense should also be possible.

The Court considers, therefore, that the referring court is essentially enquiring whether Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Article 60 of the EC Treaty (now Article 50 EC) preclude a national provision such as that at issue in the main proceedings which, as a general rule, on the one hand, takes gross income into account when taxing non-residents, without deduction of business expenses, whereas residents are taxed on their net income after deduction of their business expenses, and, on the other, makes the income of non-residents hable to a definitive tax at the uniform rate of 25%, deducted at source, whereas the income of residents is taxed in accordance with a progressive table which includes a tax-free allowance.

In countries which collect taxes globally on the total income, deduction is retrospective (HH09.02).

The section on final tax assessment in the central taxpayers' register contains partly data on income, deduction and wealth, as reported by the municipalities to the Danish State Tax Directorate on the basis of the income tax return form, and partly a range of data as reported by employers, banks and municipalities to the tax authorities according to the Danish Tax Control.