headline tax

Romanian translation: impozit corporativ maxim

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:headline tax
Romanian translation:impozit corporativ maxim
Entered by: Veronica Lupascu

17:23 Feb 1, 2010
English to Romanian translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: headline tax
Am varianta "titlu de impozit", termen existent in limba romana. Dar, intrucat nu am gasit o definitie pentru el, si din contextele analizate nu am prea inteles despre ce e vorba, va rog mult sa-mi spuneti daca pot traduce astfel, sau poate ... altfel.

Context:
Foreign dividends are tax-exempt (provided that a minimum 1% holding in the company paying the dividend is maintained. Also note that this exemption does not apply if the non-resident company paying the dividend carries on, directly or indirectly, more than 50% of investment activities - passive income - AND the overseas tax burden is significantly lower than the Cyprus Tax Burden [(practically interpreted by the Tax Authorities to mean less than 5% “headline tax”] and NO other rules, minimum holding period, minimum investment thresholds etc.).

Multumesc anticipat!
Veronica Lupascu
Netherlands
Local time: 05:41
raportul impozitului corporativ maxim din strainatate/Cipru
Explanation:
" Headline tax rate is the highest corporate tax rate of the foreign jurisdiction. The actual rate of tax that the specified foreign income has been subjected to can be lower than the headline tax rate.
http://www.rsmchiolim.com.sg/clsfnotes/july2003/taxexemption...

In cazul de fata: exonerarea nu se aplica daca.... impozitul din strainatate e semnificativ mai scazut decat cel din Cipru.
Adica in practica impozitul corporativ din tara respectiva este cu cel putn 5% mai scazut decat cel din Cipru.

Adica 5% "in terms of headline tax". De asta se folosesc ghilimelele.

Selected response from:

Sandra & Kenneth Grossman
Israel
Local time: 06:41
Grading comment
Va multumesc mult! Nu as fi tradus textul asta fara ajutorul dvs. :)
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1cota de impozitare standard (corporativa)
Carmen Lapadat
4 +1raportul impozitului corporativ maxim din strainatate/Cipru
Sandra & Kenneth Grossman


Discussion entries: 1





  

Answers


43 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
cota de impozitare standard (corporativa)


Explanation:
....

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Note added at 44 minute (2010-02-01 18:07:35 GMT)
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Ratele de impozitare pe profit din multe tari care au aderat de curand la UE precum si cea din Irlanda sunt inca in curs de formare - unele tari au trebuit chiar sa isi creeze un sistem de impozitare corporativa. Acest lucru, alaturi de competitia generala globala a dus la un moment propice pentru reducerea semnificativa a ratelor de impozitare a profitului.

Irlanda este o astfel de poveste de succes - obisnuia sa fie „omul sarac din Europa” fiind o economie agricola, dar aceasta situatie s-a schimbat total dupa aderarea la UE in 1973. Cresterea a fost foarte mare intre 1995 si 2002, fiind de 8% pe an. Acum, economia irlandeza este, in principal, bazata pe industrie (29%) si pe sectorul serviciilor (64%). Cum a facut Irlanda sa devina un tigru in UE, de la soricelul care a fost? Impozitele sunt parte din secret - in Irlanda, cota de impozitare corporativa standard in prezent este stabilita la 12,5% pentru veniturile comerciale. O impozitare a profitului de 10% se aplica companiilor care indeplineau anumite criterii in iulie 1998, dar aceasta rata redusa se va aplica doar pana la 31 decembrie 2010. De asemenea, o alta trasatura pozitiva a fiscalitatii irlandeze, acordurile cu rata de impozitare zero, a fost anulata de catre UE. Aceste subventii fiscale acordate companiilor nu au fost acordate si indivizilor - acestia sunt impozitati foarte drastic cu pana la 41% pentru venituri mari

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Note added at 48 minute (2010-02-01 18:11:28 GMT)
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Headline tax rates on corporate profits have continued their long decline in the past year, but governments worldwide are increasingly looking to taxes on goods and services to make up shortfalls in public revenues, KPMG International's latest annual survey of tax rates affecting business has found.

Ireland remains the OECD country with the lowest headline rate of corporate tax at 12.5%. The Irish Government has used our relatively low corporate tax rate as an effective tool in attracting inward investment. However, for the first time since 1994, not one of the 106 ...



Carmen Lapadat
Romania
Local time: 06:41
Native speaker of: Native in RomanianRomanian
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  Sandra & Kenneth Grossman: De acord, in context general.
1 day 11 hrs

neutral  cristina48: nu pot să dau agree pt. că nu postezi linkurile :(
1 day 11 hrs
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16 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
"headline tax"
raportul impozitului corporativ maxim din strainatate/Cipru


Explanation:
" Headline tax rate is the highest corporate tax rate of the foreign jurisdiction. The actual rate of tax that the specified foreign income has been subjected to can be lower than the headline tax rate.
http://www.rsmchiolim.com.sg/clsfnotes/july2003/taxexemption...

In cazul de fata: exonerarea nu se aplica daca.... impozitul din strainatate e semnificativ mai scazut decat cel din Cipru.
Adica in practica impozitul corporativ din tara respectiva este cu cel putn 5% mai scazut decat cel din Cipru.

Adica 5% "in terms of headline tax". De asta se folosesc ghilimelele.



Sandra & Kenneth Grossman
Israel
Local time: 06:41
Native speaker of: Native in EnglishEnglish, Native in RomanianRomanian
PRO pts in category: 19
Grading comment
Va multumesc mult! Nu as fi tradus textul asta fara ajutorul dvs. :)

Peer comments on this answer (and responses from the answerer)
agree  cristina48: fără raport - impozit corporativ maxim din străinătate. Răspunsul tău face referire la contextul particular prezentat de asker:)
10 hrs
  -> Multumesc, Cristina! Absolut. Termenul ca atare este "impozit corporativ maxim/standard" in functie de context.
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