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de forvaltningsmæssige omkostninger ved skatteberegning ("skattemæssige efterlevelsesomkostninger") reduceres væsentligt.
the administrative costs for computing taxes (tax compliance costs) would be significantly reduced;
deutsche shell skal det følgelig tages i betragtning ved den tyske skatteberegning af deutsche shells globale indkomst.
deutsche shell invisible during the italian tax computation in itl, it follows that it must be so taken into account during the german tax calculation of deutsche shell’s global profits.
men hr. kommissær, det grundlæggende spørgsmål er fortsat, hvorvidt man skal afskaffe et system med skatteberegning ved kilden til fordel for automatiseret informationsudveksling.
however, commissioner, the basic debate remains whether to abolish the system of tax calculation at source in favour of the automated exchange of information.
(26) kommissionen fandt, at omklassificeringen af aktiver af skattehensyn var juridisk diskutabel, navnlig fordi selskabet kun omklassificerede aktiverne med henblik på skatteberegningen og ikke indførte det i sine regnskaber, som det er foreskrevet i lovgivningen.
(26) the commission considered the reclassification of assets for taxation purposes to be legally questionable, in particular since the company reclassified the assets only for taxation purposes and not in its accounting records, as would appear to be required by law.