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ettevõtete
companies
Son Güncelleme: 2017-04-06
Kullanım Sıklığı: 1
Kalite:
tulumaksuvabastus.
income tax exemption;
Son Güncelleme: 2014-11-21
Kullanım Sıklığı: 1
Kalite:
ettevõtete arv
number of enterprises
Son Güncelleme: 2017-04-06
Kullanım Sıklığı: 7
Kalite:
ettevõtte tulumaksuvabastus ja täiendavad ergutused spetsiaalsetes investeerimise soodustamise tsoonides asuvatele ettevõtetele
exemption from corporate income tax and additional incentives for enterprises located in special investment promotion zones
igatahes tuleb märkida, et ettevõtte tulumaksuvabastus ei ole seotud investeerimise, töökohtade loomise ega konkreetsete projektidega.
in any case, it must be noted that the exemption from corporation tax is not linked to carrying out investments or creating jobs or specific projects.
niinimetatud 3. piirkonnas asuvale ettevõttele indo pet on vastavalt investeeringute soodustamise seaduse osale 31 antud kaheksa aasta pikkune tulumaksuvabastus.
indo pet, being located in the so-called zone 3, has been granted an eight-year corporate income tax exemption pursuant to section 31 of the ipa.
ettevõtte tulumaksuvabastus, millest saab kasu üksnes kindlustussektor, on seega ettevõtte tulumaksu üldise korra suhtes tehtav erand, millega soodustatakse teatavaid ettevõtjaid.
an exemption from this tax benefiting the insurance sector exclusively therefore constitutes a derogation from the general corporation tax regime which thus specifically favours certain undertakings.
seega on komisjon seisukohal, et kui dsb tulumaksuvabastus on riigiabi, tuleks see samastada maksuvabastusele vastavate „täiendavate lepingujärgsete maksetega”.
consequently, the commission considers that, even if dsb’s payroll tax exemption were to constitute state aid, that aid would have to be treated in the same way as ‘additional contractual payments’ of an amount equivalent to the tax burden from which the company was exempt.
iii) tulumaksuvabastus kuni aastani 2010 (vt tulumaksuvabastuse kava eespool) tulumaksuseaduse paragrahvide 10a või 10b alusel tavaliselt eksportmüügikasumilt võetava tulumaksu osas;
(iii) exemption from income tax normally due on profits realised on export sales in accordance with section 10a or 10b of the income tax act, up to 2010 (see ites above);
subsiidiumi liik _bar_ ekspordisuunitlusega üksused/eksportkauba tootmise eritsoonid _bar_ tulumaksuvabastus _bar_ kokku _bar_
given that there is only one exporting producer in india, this finding applies to all indian exports.