Übersetzung für "Offsetting losses" in Deutsch

On the other hand, cross-border offsetting of losses may lead to a lower tax burden.

Employment in serviceproducing industries has increased, thereby partially offsetting losses elsewhere in the economy.

We are against any attempt to increase VAT rates as a means either to increasing tax revenues or to offsetting revenue losses resulting from measures designed to reduce the insurance contributions of employers.

After all, what we aim to foster is the development and implantation of a system of production with Europe, and not the individual Member State, at its heart, a system of production that does not follow the siren voices and decide tactically to diversify into other countries on the grounds of tax advantages, offsetting charges and losses wherever convenient.

The possibility of offsetting cross-border losses can thus only be justified when parts of the same enterprise are genuinely interlinked, or, in other words, when those parts are economically and organisationally integrated.

Forthcoming Commission initiative on the cross-border offsetting of losses for tax purposes (planned in 2004), which will benefit research activities and contribute to their more efficient allocation within multinational groups, since these activities are almost by definition accounted as loss-making;

Full offsetting of losses within groups of enterprises basically leads to the same results - except for a few technical details - as a consolidation system under which account is taken of both profits and losses at group level;

Similarly, the difficulties with the cross-border offsetting of losses hit SMEs particularly hard, especially as regards start-up losses that occur almost by definition in the first years of an international investment.

The public funding granted to the airport managers aimed at offsetting the losses incurred when carrying out their ordinary activity.

This problem is greater the more choice a company has in offsetting its losses horizontally or vertically downwards.

Second, among the other more specific tax obstacles to cross-border economic activity in the Internal Market, the cross-border offsetting of losses has been identified as the most important obstacle from the perspective of small and medium-sized businesses.

For instance, as a result of the problems of offsetting losses in start-up companies in other Member States, not only is the creation of an establishment abroad discouraged, but these problems also limit the business' access to finance at an essential stage in a company’s development life-cycle, which is frequently subject to supply-side constraints imposed by risk- averse financial provision from banks and other financial institutions (in particular in the case of technology-driven start-up companies).

Offsetting losses cross-border may be difficult to accept for Member States but it remains very important for businesses

The provision is assigned to offsetting technical losses for the financial year in the order of seniority of the annual allocations.

Each provision is allocated to offsetting technical losses of the financial year in the order of seniority of the annual allocations.

As such an accountancy approach would be consistent by its very nature, it would facilitate adoption of the Ruding Committee's second recommendation, i.e. full offsetting of losses within groups of enterprises.

In general, the new rules would lead to an average EU base that is broader than the current one, but this would tend to be shrunk by the cross-border offsetting of losses as part of the consolidation.

On the other hand, it believes that Spain has failed to show that two measures in the package submitted (reduced-interest loans and guarantees and some tax benefits) are limited to offsetting the losses incurred as a result of the rise in fuel prices.

However, the yards were subsequently integrated into the state?owned holding company Sociedad Estatal de Participaciones Industriales, which was able to obtain tax credits under the general tax consolidation system by offsetting losses in one part of the group against profits elsewhere.

Moreover, the difficulties with cross-border offsetting of losses hit SMEs particularly hard and therefore seem to deserve a specific remedy.

Moreover, the difficulties with the cross-border offsetting of losses hit small- and medium-sized enterprises particularly hard and therefore seem to deserve a specific remedy.

The current rules in Member States generally allow only for the offsetting of losses of foreign permanent establishments but not for those of subsidiaries belonging to the same group but located in different EU countries.

It may be used only for offsetting losses incurred or for increasing the subscribed capital by the capitalisation of such reserve, in so far as the Member States permit such an operation.