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(a) "skattepliktigt resultat" ändrades till "skattepliktig inkomst eller skattemässigt underskott",
(a) "taxable income" was amended to "taxable profit or tax loss";
Last Update: 2016-11-03
Usage Frequency: 1
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(b) statliga stöd som ges till företag i form av rätt till avdrag vid fastställandet av skattepliktig inkomst eller skattemässigt underskott eller som fastställs eller begränsas på basis av aktuell inkomstskatteskuld, såsom skattelindring under en viss period, investeringsavdrag, skattemässiga överavskrivningar och minskade skattesatser.
(b) government assistance that is provided for an entity in the form of benefits that are available in determining taxable profit or tax loss, or are determined or limited on the basis of income tax liability.
Last Update: 2016-11-03
Usage Frequency: 1
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