Translation glossary: DE-EN Taxation Terminology

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Showing entries 1-14 of 14
 
Abwicklungs-Anfangsvermögen1. initial liquidation value (real value); 2. liquidation net assets (initial) (book value) 
German to English
Abwicklungs-Endvermögen1. final liquidation value (real value); 2. liquidation net assets (final) (book value) 
German to English
Abwicklungsgewinnliquidation profit 
German to English
AußensteuergesetzLaw to Prevent International Fiscal Evasion; Foreign Tax Relations Act 
German to English
DBA (Doppelbesteuerungs-Abkommen)Double Taxation Convention 
German to English
EstG (Einkommensteuergesetz)German Income Tax Act 
German to English
EstG n.F. (Einkommensteuergesetz, neue Fassung)German Income Tax Act (amended version) 
German to English
internationales Schachtelprivileginternational intercorporate privilege (US); interlocking rights (Brit) 
German to English
KStG (Körperschaftssteuergesetz)German Corporate Income Tax Act 
German to English
Nennkapitalnominal capital 
German to English
OECD-MA (OECD-Musterabkommen)OECD Sample Resolution 
German to English
Quellensteuer1. "withholding tax", if it is the equivalent of "Verrechnungssteuer" (tax withheld by banks on interest, refunded after tax declaration) 
German to English
Quellensteuer2. "tax at source" (if it is the amount deducted from an employee's salary in anticipation of tax declaration) 
German to English
Welteinkommensprinzipprinciple of global income 
German to English

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