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af andre interessante initiativer nævnes italiens skattegodtgørelse for faguddannelse, hollands
the current community framework on state aid for r & d,due to be updated by june, setsout the eu rules that must becomplied with in this area.
i modsætning til en skattegodtgørelse for kildeskat vil en sådan skattegodtgørelse kun kunne gives efter lange og komplicerede undersøgelser.
unlike a tax credit given in respect of withholding tax, such a tax credit could be granted only after lengthy and complex checks had been carried out.
dobbeltbeskatning kan undgås gennem ydelse af fuld skattegodtgørelse (forbundsrepublikken tyskland, jf. dog fodnote ').
double taxation can be eliminated by a full tax credit (federal republic of germany). '
mange (små) investorer gør rent faktisk ikke krav på deres skattegodtgørelse på grund af de nuværende høje omkostninger.
many (small) investors do not actually claim their tax refunds due to the current high costs.
»den omstændighed, at 5% af den skattegodtgørelse, som et moderselskab med hjemsted i frankrig er blevet tildelt i forbindelse
‘the addback to the taxable income of a parent company established in france of 5% of the tax credits attributed upon the distri-
'") støttekategorier: tilskud, rentesubsidier, skattegodtgørelse, lån, lånegaranti, kapitalinteresser, nedsættelse af socialsikringsbidrag . . .
c°) types of aid — grant, interest subsidy, tax credit, loan, loan guaranty, equity participation, reduction in social security contributions. (") aid schemes — approved aid schemes: regional development, research and development, training, environmental protection/energy saving, ad hoc. (') national legal basis — law, regulation or other legal form describing the conditions under which public support may be granted.
den omstændighed, at datterselskabets medlemsstat ikke tildeler et ikkehjemmehørende moderselskab en skattegodtgørelse, kan således ikke forskelsbehandle et hjemmehørende datterselskab til et hjemmehørende moderselskab i forhold til et hjemmehørende datterselskab til et ikkehjemmehørende moderselskab.
the fact that the member state in which the subsidiary is resident does not grant a tax credit to a nonresident parent company does not therefore distinguish the situation of the resident subsidiary of a resident parent company from that of the resident subsidiary of a nonresident parent company.
der er blevet indført en ny familieydelse, skattegodtgørelse til børnefamilier ("child tax credit "), i det forenede kongerige fra den 6. april 2003.
a new family benefit, a child tax credit, was established in the united kingdom from 6 april 2003.
i sidstnævnte tilfælde bruges ofte betegnelsen skattegodtgørelse (»investment tax credit« i usa, hvor disse fradrag sammen med fremskyndede investeringer er et af de vigtigste skattemæssige investeringsincitamenter).
when they are deducted from tax, they are often called 'tax credits' ('investment tax credit' in the usa, where these allowances are one of the main investment incentives along with accelerated depreciation).