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imposte anticipate
tax credits
最終更新： 2020-08-07
使用頻度： 1
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-imposte anticipate
- anticipated taxes
最終更新： 1970-01-01
使用頻度： 1
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nota 10 \endash imposte anticipate
note 10 \endash estimated taxes
最終更新： 2006-06-27
使用頻度： 2
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fondi per imposte
provisions for taxation
最終更新： 2014-11-21
使用頻度： 4
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crediti per le immagini:
credit images:
最終更新： 2018-02-13
使用頻度： 1
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il decremento corrisponde all\rquote utilizzo operato nell\rquote esercizio per fronteggiare il decremento delle attività per imposte anticipate derivante dalla revisione delle aliquote irpeg per gli anni futuri in base alla normativa vigente.
the decrease corresponds to the application during this accounting period of covering the reduction in assets set aside for anticipated taxes by reviewing future year\rquote s irpeg rates. this was done pursuant to the legislation in force.
gli stati membri che applicano la clausola di switch-over dovrebbero concedere un credito per l’imposta versata all’estero al fine di evitare la doppia imposizione.
member states that apply the switch-over clause should give a credit for the tax paid abroad, in order to prevent double taxation.