Results for arm's length mark up translation from English to Croatian

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English

mark up^gradable

Croatian

označi za nado^gradnju

Last Update: 2014-08-15
Usage Frequency: 1
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English

the "arm's length principle" under eu state aid rules.

Croatian

„načela transakcije po tržišnim uvjetima” (the arm's length principle) prema pravilima eu-a o državnim potporama.

Last Update: 2017-04-26
Usage Frequency: 1
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English

the attribution of controlled foreign company income shall be calculated in accordance with the arm's length principle.

Croatian

pripisivanje prihoda kontroliranog stranog društva izračunava se u skladu s načelom transakcije po tržišnim uvjetima.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

in rīga, an arm's length organisation, the rīga 2014 foundation, was set up by the city council to coordinate the application and development stages of the ecoc action.

Croatian

gradsko vijeće u rigi osnovalo je neovisnu organizaciju, zakladu riga 2014., za koordinaciju provedbe razvojnih faza europske prijestolnice kulture.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

open ampoules holding them at arm’s length in order to prevent any risk of injury should an ampoule break.

Croatian

otvarajte ampule tako da ih držite na udaljenosti dužine ruke kako bi se spriječila opasnost od povrede ako se ampula slomi.

Last Update: 2017-04-26
Usage Frequency: 1
Quality:

English

in order to compute the amounts, it is critical to fix a market value for the transferred assets based on the arm's length principle.

Croatian

za izračun iznosa od ključne je važnosti utvrditi tržišnu vrijednost prenesene imovine na temelju načela transakcije po tržišnim uvjetima.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

as soon as they are thawed, open ampoules holding them at arm’s length in order to prevent any risk of injury should an ampoule break.

Croatian

Čim su otopljene, otvarajte ampule tako da ih držite na udaljenosti dužine ruke kako bi se spriječila opasnost od povrede ako se ampula slomi.

Last Update: 2017-04-26
Usage Frequency: 1
Quality:

English

in case the actual result is outside the range of arm's length results targeted when setting the price at the time of the transaction, the adjustment should be made to the most appropriate point in an arm's length range.

Croatian

u slučaju da stvarni rezultat ne ulazi u raspon rezultata primjene načela nepristrane transakcije koji su kao cilj određeni pri utvrđivanju cijene pri provedbi transakcije, usklađivanje bi trebalo izvršiti u skladu s najprimjerenijim iznosom iz raspona načela nepristrane transakcije.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

that 's because the foveal part of your eye , which is the high-resolution part , is only about the size of your thumbnail held at arms length .

Croatian

to je zato što je fovealni dio oka , dio koji je zadužen za oštar vid , veličine nokta na palcu kada ga držite na dužini ispružene ruke .

Last Update: 2013-01-10
Usage Frequency: 1
Quality:

English

accordingly, the income of the taxpayer derived from those transactions shall be considered to be a proportion to the amount that would be agreed between independent enterprises calculated on an arm's length basis which corresponds to the third party ownership of the entity.

Croatian

u skladu s time, prihod poreznog obveznika koji proizlazi iz tih transakcija smatra se udjelom u iznosu o kojem bi se usuglasila neovisna društva izračunanom na temelju načela nepristrane transakcije koji odgovara vlasništvu treće strane u subjektu.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

for the purposes of this report the ‘audit phase’ starts with the decision to make a serious commitment of a tax administration's resources to concretely investigate whether transfer prices were set in accordance with the arm's length principle.

Croatian

za potrebe ovog izvješća „faza revizije” započinje odlukom o znatnoj uporabi sredstava porezne uprave kako bi se na konkretan način ispitala usklađenost transfernih cijena s načelom nepristrane transakcije.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

even assuming a multinational generates such "excess profits", under the arm's length principle they would be shared between group companies in a way that reflects economic reality, and then taxed where they arise.

Croatian

Čak i ako se pretpostavi da multinacionalno poduzeće ostvari „višak dobiti”, on bi se prema načelu transakcije po tržišnim uvjetima podijelio među poduzećima te grupe na način koji odražava gospodarsku stvarnost te bi se oporezivao tamo gdje bi nastao.

Last Update: 2017-04-26
Usage Frequency: 1
Quality:

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English

taxpayers can or should test the actual outcome of their controlled transactions to demonstrate that the conditions of these transactions were consistent with the arm's length principle (ex-post or arm's length outcome testing approach)35.

Croatian

mogu li ili trebaju porezni obveznici ispitati stvarni ishod svojih kontroliranih transakcija kako bi pokazali da su uvjeti tih transakcija bili u skladu s načelom nepristrane transakcije (ex-post pristup ili pristup ispitivanja ishoda primjene načela nepristrane transakcije)35.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

2 a transaction shall not be considered as support for the purposes of paragraph 1 where the transaction has been duly taken into account in the assessment of significant risk transfer and both parties have executed the transaction acting in their own interest as free and independent parties (arm's length).

Croatian

2 ako je transakcija na odgovarajući način uzeta u obzir u procjeni prijenosa značajnog rizika i obje su je strane provele djelujući u vlastitom interesu kao slobodne i neovisne strane (tržišni uvjeti), ta se transakcija ne smatra potporom za potrebe stavka 1.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

in marseille, the ecoc was implemented by a dedicated arms-length agency, the association marseille-provence 2013.

Croatian

u marseilleu, inicijativu epk-a provela je posebna neovisna agencija association marseille-provence 2013.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

to avoid the base erosion of higher tax jurisdictions through shifting profits via inflated transfer prices towards lower tax countries, transactions between a taxpayer and its associated enterprise(s) should be subject to pricing adjustments in line with the 'arm's length' principle, which is a generally applied criterion.

Croatian

kako bi se izbjeglo smanjenje porezne osnovice jurisdikcija s višim porezom premještanjem dobiti prema zemljama s nižim porezom s pomoću preuveličanih transfernih cijena, transakcije između poreznog obveznika i njegova povezanog poduzeća ili povezanih poduzeća trebale bi biti podložne prilagodbi cijena u skladu s načelom nepristrane transakcije, koje predstavlja kriterij koji se općenito primjenjuje.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

compensating adjustments are transfer pricing adjustments “in which the taxpayer reports a transfer price for tax purposes that is, in the taxpayer's opinion, an arm's length price for a controlled transaction, even though this price differs from the amount actually charged between the associated enterprises”11.

Croatian

kompenzirajuća usklađivanja su usklađivanja transfernih cijena „u kojima porezni obveznik u porezne svrhe prijavljuje transfernu cijenu koja je, po njegovu mišljenju, cijena nepristrane transakcije za kontroliranu transakciju, iako ta cijena nije jednaka iznosu koji je u stvarnosti naplaćen između povezanih poduzeća”11.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

low labour productivity and high mark-ups indicate that germany has considerable scope to improve the performance of professional services.

Croatian

niska produktivnost rada i visoke marže upućuju na činjenicu da njemačka mora znatno poboljšati uspješnost profesionalnih usluga.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

English

(w) where applicable the transaction documentation makes it clear that the originator or the sponsor may only purchase or repurchase securitisation positions or repurchase, restructure or substitute the underlying exposures beyond their contractual obligations where such arrangements are executed in accordance with prevailing market conditions and the parties to them act in their own interest as free and independent parties (arm's length);

Croatian

(w) ako je primjenjivo, iz transakcijske dokumentacije jasno je da inicijator ili sponzor mogu kupiti ili otkupiti sekuritizacijske pozicije odnosno otkupiti, restrukturirati ili zamjeniti odnosne izloženosti iznad svojih ugovornih obveza samo ako se takvi aranžmani provode u skladu s prevladavajućim tržišnim uvjetima, a strane u njima djeluju u vlastitom interesu kao slobodne i neovisne strane (tržišni uvjeti).

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

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