검색어: selskabsskattesatsen (덴마크어 - 영어)

selskabsskattesatsen
corporate tax rate

""harmonisering af selskabsskattesatsen og beskatningsgrundlaget"."
harmonization of rates of corporation tax and the tax base."

på det tidspunkt, da ordningen blev anmeldt, var selskabsskattesatsen på 18 %.
at the time of the notification of the scheme the corporate tax rate was of 18 %.

fra 1997 er selskabsskattesatsen for smv på 19% (25% af overskuddet).
from 1997, the corporate income tax rate for sme's that capitalise tax results is 19% (25% of profits).

1. til indkomst, der fra den 31. december 1993 var beskattet med hele selskabsskattesatsen
1. income which was subject to the full rate of corporation tax from 31 december 1993;

disse diskussioner handler ligesom denne udtalelse udelukkende om grundlaget for at beregne selskabsskatten og ikke om selskabsskattesatsen.
as with this opinion, the discussions only deal with the basis for calculating corporate tax, and not with corporate tax rates.

Øsu er tilhænger af minimumsnormer for selskabsskattesatsen og af en minimumsharmonisering af de hovedkomponenter, der indgår i beregningen af beskatningsgrundlaget.
the committee does advocate the setting of minimum standards for the rate of corporation tax and minimum harmonization of the main criteria used in determining the tax base.

den har også til formål at forhøje det tyske selskabsskattegrundlag og kompensere for nedsættelsen af selskabsskattesatsen fra 25 % til 15 %.
its objective is also to increase the german corporate tax base and to offset the reduction in the corporate income tax rate from 25 % to 15 %.

for at vise, hvor vildledende dette kan blive, kan man sammenligne selskabsskattesatsen med, hvor stor en del af bnp som kommer fra denne skat.
to demonstrate how misleading this can be it is useful to compare corporate tax rates and corporate taxation as a share of gdp.

en sænkning af selskabsskattesatsen for overskud op til en bestemt beløbsgrænse vil, forudsat at overskuddet bliver i virksomheden og bruges til investeringer, bidrage til etablering og udvikling af nye virksomheder.
a reduced rate of corporation tax on profits up to a specified threshold, provided that they are retained in the business for investment purposes, would assist the establishment and development of new enterprises.

de franske myndigheder fastholder, at selskabsskattesatsen, som skulle have været anvendt på omposteringerne på edf's balance, er satsen fra 1996 og ikke fra 1997.
the french authorities claim that the rate of corporation tax that should have been applied when edf's balance sheet was restructured was the 1996 rate and not the 1997 rate.

den foreslår, at der ikke indføres en ny skat eller afgift, men anvendes en procentsats af specifikke eksisterende nationale skatter eller afgifter, enten en del af energiafgiftssatsen, af momssatsen eller af selskabsskattesatsen.
it proposes not to create a new tax but to use a percentage of specific existing national taxes, either a share of energy tax or of vat or corporate income tax.

det er dog muligt, at denne risiko vil formindskes, hvis selskaberne tilbydes kompensation, f.eks. i forbindelse med selskabsskattesatsen el ler eventuelt i forbindelse med andre former for beskatning af deres overskud.
with the imputation system, for instance, if a lower rate of tax is charged abroad, the resulting benefit does not, as a rule, accrue to the company, but to the treasury.

lovgiveren var bevidst om denne ændring i anvendelsesområde, da lovændringen udtrykkeligt havde til formål at finansiere nedsættelsen af selskabsskattesatsen fra 25 % til 15 % [33].
the legislator was aware of this difference in scope since the explicit purpose of the change in legislation was to finance a reduction in the corporate income tax rate from 25 % to 15 % [33].

der skal dog tages hensyn til, at selskabsskattesatserne i 2004 er betydeligt lavere end i 1990'erne.
however, account must also be taken of the fact that corporate tax rates in 2004 are much lower than in the 1990s .