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mogućnost odbitka kamate
the deductibility of interest
Dernière mise à jour : 2017-04-06
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uvezena neusklađenost može uključivati uvoz dvostrukog odbitka:
an imported mismatch may involve the import of a double deduction:
Dernière mise à jour : 2017-04-06
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osim toga, uvezena neusklađenost može uključivati uvoz odbitka bez uključivanja:
an important mismatch may also involve the import of a deduction without an inclusion:
Dernière mise à jour : 2017-04-06
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ograničavanje odbitka kamata, jednog od glavnih instrumenata za premještanje dobiti,
limiting interest deductions, one of the principal instruments for profit shifting;
Dernière mise à jour : 2017-04-06
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to je zato što bi se za izračun odbitka kamata trebao uzimati u obzir samo oporezivi prihod.
this is because only taxable income should be taken into account in determining up to how much of interest may be deducted.
Dernière mise à jour : 2017-04-06
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odbitak ne prekoračuje iznos poreza izračunan prije odbitka, koji se može pripisati oporezivom dohotku.
the deduction shall not exceed the amount of tax, as computed before the deduction, which is attributable to the income that may be taxed.
Dernière mise à jour : 2017-04-06
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ubrzati smanjenje poreznog odbitka na hipotekarne kamate kako bi se smanjili porezni poticaji na ulaganje u neproduktivnu imovinu.
accelerate the decrease in mortgage interest tax deductibility so that tax incentives to invest in unproductive assets are reduced.
Dernière mise à jour : 2017-04-06
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međutim, bilo koje takvo dodavanje ili dodavanja ukupno ne smiju prelaziti iznos odbitka koji je prvotno dodijeljen.
however, any such addition or additions, taken together, shall not exceed the amount of the deduction originally granted.
Dernière mise à jour : 2017-04-06
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međutim, radi izbjegavanja odbitka bez uključivanja, porezni bi obveznik u razumnom roku morao najaviti plaćanje u obje jurisdikcije.
however, in order to avoid a deduction without inclusion, the taxpayer must announce the payment in both jurisdictions, within a reasonable period of time.
Dernière mise à jour : 2017-04-06
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njemačkim se zakonodavstvom vozilima registriranima u njemačkoj odobrava povlastica odbitka cestarine 1:1 od ukupnog godinjeg poreza na vozilo.
the german legislation grants vehicles registered in germany the benefit of a 1:1 deduction of the road charge from their annual vehicle tax bill.
Dernière mise à jour : 2017-04-26
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poduzeti mjere za smanjenje preostalih poremećaja na tržištu stambenih nekretnina te naklonjenosti kućanstava zaduživanju, posebno smanjenjem poreznog odbitka na hipotekarne kamate.
take measures to reduce the remaining distortions in the housing market and the debt bias for households, in particular by decreasing mortgage interest tax deductibility.
Dernière mise à jour : 2017-04-06
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konačno, vlada nije poduzela mjere u cilju prilagodbe fiskalnih poticaja, primjerice smanjenjem poreznog odbitka za hipotekarne kamate ili revizijom oporezivanja nepokretne imovine.
finally, the government has taken no action to adjust fiscal incentives by, for instance, reducing the tax deductibility of mortgage interest or revising property taxation.
Dernière mise à jour : 2017-04-06
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isto tako većina sustava oporezivanja dobiti poduzeća podrazumijeva povoljniji tretman duga, koji uključuje mogućnost odbitka kamate, dok je porezni tretman u slučaju korištenja vlastitog kapitala nepovoljniji.
also, the majority of corporate income tax systems favour debt over equity, by allowing the deductibility of interest payments while not granting similar treatment to equity.
Dernière mise à jour : 2017-04-06
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kako bi se neutralizirali učinci aranžmana hibridne neusklađenosti, potrebno je utvrditi pravila prema kojima jedna od dvije neusklađene jurisdikcije uskraćuje primjenu odbitka plaćanja ili osigurava uključivanje odgovarajućeg prihoda u osnovicu poreza na dobit.
to neutralise the effects of hybrid mismatch arrangements, it is necessary to lay down rules whereby one of the two jurisdictions in a mismatch deny the deduction of a payment or ensures that the corresponding income is included in the corporate tax base.
Dernière mise à jour : 2017-04-06
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iznos obračunantih odšteta plaćenih s obzirom na poslove izravnog osiguranja (bez odbitka bilo kojih troškova koje snosi reosiguratelj i retrocedent) u razdoblju iz stavka 1.
the amounts of claims paid in respect of direct business (without any deduction of claims borne by reinsurers and retrocessionaires) in the periods specified in paragraph 1 shall be aggregated.
Dernière mise à jour : 2017-04-06
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budući da se ovom direktivom utvrđuje minimalna razina zaštite na unutarnjem tržištu, predviđa se uspostava stope odbitka na vrhu ljestvice (10 do 30 %), kako preporučuje oecd.
given that this directive fixes a minimum level of protection for the internal market, it is envisaged setting the rate for deductibility at the top of the scale (10 to 30%) recommended by the oecd.
Dernière mise à jour : 2017-04-06
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kako bi se olakšalo poreznim obveznicima koji su manje rizični u odnosu na smanjenje porezne osnovice i preusmjeravanje dobiti, neto kamate uvijek bi se trebale moći odbiti do fiksnog najvećeg iznosa koji se primjenjuje kada dovodi do većeg dobitka od omjera utemeljenog na zaradi prije odbitka kamata, poreza i amortizacije.
to facilitate taxpayers which run reduced risks related to base erosion and profit shifting, net interest should always be deductible up to a fixed maximum amount, which is triggered where it leads to a higher deduction than the ebitda-based ratio.
Dernière mise à jour : 2017-04-06
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a primjena odbitka na isto plaćanje, troškove ili gubitke u jurisdikciji iz koje potječe plaćanje, u kojoj su nastali troškovi ili u kojoj je pretrpljen gubitak te primjena odbitka na isto plaćanje u drugoj jurisdikciji („dvostruki odbitak”);
a a deduction of the same payment, expenses or losses from the taxable base occurs both in the jurisdiction in which the payment has its source, the expenses are incurred or the losses are suffered and in the other jurisdiction ('double deduction');
Dernière mise à jour : 2017-04-06
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4 % matematičkih pričuva koji se odnose na poslove izravnog osiguranja i preuzete obveze reosiguranja bez odbitka ustupljenih obveza reosiguranja se množi se koeficijentom koji nije niži od 85 %, u prethodnoj financijskoj godini, matematičkih pričuva umanjenih za ustupljene obveze reosiguranja do bruto ukupnih matematičkih pričuva;
a 4 % fraction of the mathematical provisions relating to direct business and reinsurance acceptances gross of reinsurance cessions shall be multiplied by the ratio, which shall not be less than 85 %, for the previous financial year, of the mathematical provisions net of reinsurance cessions to the gross total mathematical provisions;
Dernière mise à jour : 2017-04-06
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