This question was closed without grading. Reason: No acceptable answer
May 2, 2020 09:21
4 yrs ago
36 viewers *
German term
Ertragsteuerliche Behandlung
German to English
Law/Patents
Law: Taxation & Customs
Consolidated Financial St
Ertragsteuerliche Behandlung: Nehmen nur eigene Mitarbeiter an der Veranstaltung teil, ist ein Betriebsausgabenabzug zu 100 % möglich. Nehmen auch Dritte an der Veranstaltung teil, sind die o.g. Grundsätze zur Geschäftsfreundebewirtung anwendbar.
This is a heading. Other headings include "Umsatzsteuerliche Behandlung" = "Sales tax treatment" (U.S. audience), "Einkommenssteurrechtliche Behandlung" = "Income Tax treatment". Now the problem I have with this one is that there is no tax in Germany that's called "Ertragssteuer" with the exception of "Kapitalertragssteuer", but that's not what this means (that would be capital gains tax, which has nothing to do with my document). I am fairly certain that this is about the effects of an expense on corporate income tax (Körperschaftssteuer). My thinking is that because it is concerned with whether an entertainment expense is tax-deductible, I could call it "Tax deductibility of expenses", but that doesn't even contain the "Ertrag" aspect of it. But in the end, the question is whether an expense is a deductible expense and therefore reduces the taxable profit of the company. Right ?? I could call it "Corporate income tax treatment", but I think that doesn't really capture the essence of what this is about?! Does anyone have a better idea than "Tax deductibility of expenses"? Many thanks for your suggestions!!
This is a heading. Other headings include "Umsatzsteuerliche Behandlung" = "Sales tax treatment" (U.S. audience), "Einkommenssteurrechtliche Behandlung" = "Income Tax treatment". Now the problem I have with this one is that there is no tax in Germany that's called "Ertragssteuer" with the exception of "Kapitalertragssteuer", but that's not what this means (that would be capital gains tax, which has nothing to do with my document). I am fairly certain that this is about the effects of an expense on corporate income tax (Körperschaftssteuer). My thinking is that because it is concerned with whether an entertainment expense is tax-deductible, I could call it "Tax deductibility of expenses", but that doesn't even contain the "Ertrag" aspect of it. But in the end, the question is whether an expense is a deductible expense and therefore reduces the taxable profit of the company. Right ?? I could call it "Corporate income tax treatment", but I think that doesn't really capture the essence of what this is about?! Does anyone have a better idea than "Tax deductibility of expenses"? Many thanks for your suggestions!!
Proposed translations
(English)
| 5 +2 | tax treatment |
Ted Wozniak
|
| 4 | Taxable income |
Cillie Swart
|
Proposed translations
1 hr
Cillie Swart
South Africa
South Africa
Native in English
South Africa
Finance, Legal, Business Texts
Native in: English 
Works in: German to English, Dutch to English, Afrikaans to English, and 1 more.
Taxable income
Hi, I think this may address your concerns best. I would not include treatment at the end as in Taxable income treatment - because the treatment aspect is included in the word taxable.
The other headings it makes sense because the form of the word tax there is just tax.
The references I found only refer to income tax treatment but that is already one of the other headings as you say.
The other headings it makes sense because the form of the word tax there is just tax.
The references I found only refer to income tax treatment but that is already one of the other headings as you say.
+2
2 hrs
Ted Wozniak
United States
United States
Native in English
Specializes in field
United States
Bridging the Language GAAP-
Native in: English (Variant: US)
Works in: German to English
Related KudoZ points
:
138
tax treatment
Ertragsteuer (and Gewinnsteuer) is the umbrella term for taxes on income and profits. It includes personal, corporate and trade taxes. I think you may be overthinking this.
That said, you could look at it from the other side and use "tax deductibilty" as you suggested. That is sometimes necessary when dealing with "German tax thingies" that don't have a corresponding concept in Anglo-American tax systems. But that is not the case here.
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Note added at 3 hrs (2020-05-02 12:35:22 GMT)
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I disagree with your logic and see no reason a superordinate term such as "Ertragssteuer" can't be translated using a superordinate term in English. But do as you will.
That said, you could look at it from the other side and use "tax deductibilty" as you suggested. That is sometimes necessary when dealing with "German tax thingies" that don't have a corresponding concept in Anglo-American tax systems. But that is not the case here.
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Note added at 3 hrs (2020-05-02 12:35:22 GMT)
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I disagree with your logic and see no reason a superordinate term such as "Ertragssteuer" can't be translated using a superordinate term in English. But do as you will.
Note from asker:
| Thanks, that might have worked when you have no other tax type-specific headings, but in this case there are sections that deal with other tax types and this one is specifically for "Ertragssteuer", so it's not really appropriate to just call it "tax treatment" imho. But thanks anyway. |
Peer comment(s):
| agree |
RobinB
: This seems to be the "tax treatment" for the employer, rather than the employee.
4 hrs
|
| agree |
Ramey Rieger (X)
6 days
|
Discussion
many thanks, much appreciated. My problem remains that I already have "Income tax treatment" as a different heading where it talks about Einkommenssteuer - but that in Germany only means the income tax for private persons. For companies it's not called income tax but Körperschaftssteuer and I can't use the same heading for two different things. It's a bit of a dilemma. I agree that in EN it would simply be income tax, but unfortunately in DE there are 2 separate types of taxes that fall under the one term income tax in EN....
Uncertainty over ***Income Tax Treatments***
Summary of IFRIC 23
Issue
IFRIC 23 clarifies the accounting for uncertainties in income taxes.
Scope
The interpretation is to be applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over ***income tax treatments*** under IAS 12.
IAS 12 — Income Taxes
Objective of IAS 12
The objective of IAS 12 (1996) is to prescribe the accounting treatment for income taxes.
In meeting this objective, IAS 12 notes the following:
It is inherent in the recognition of an asset or liability that that asset or liability will be recovered or settled, and this recovery or settlement may give rise to future tax consequences which should be recognised at the same time as the asset or liability An entity should account for the tax consequences of transactions and other events in the same way it accounts for the transactions or other events themselves.
IFRIC 23 Unsicherheit bezüglich der ertragsteuerlichen Behandlung
Zusammenfassung von IAS 12
Zielsetzung von IAS 12
Das Ziel von IAS 12 (überarbeitet 1996) ist die Regelung der Bilanzierung von Ertragsteuern