Betekenis van:
tax base

Werkwoord

Voorbeeldzinnen

1.  Tax advantage (e.g. tax allowance, tax base reduction, tax rate reduction, tax deferment). Please specify: …
2. But it is not the tax base.
3. No deductions are permitted from the tax base.
4. According to Article 6 of the Tonnage Tax Act, the tax base (notional profit) will be established as follows:
5. Number of undertakings potentially applying the measure and undertakings actually resorting to tax base correction
6. Year Balance of tax base correction (reducing/increasing) items due to the measure
7. Number and ratio of undertakings actually resorting to tax base correction
8. 46 Statistical value 47 Calculation of taxes Type Tax base Rate Amount MP
9. The tax credit rate is applied to the expenditure base as defined above.
10. Rates for determining the tax base in flat-rate taxation schemes of particular Member States
11. Comparisons between the tax base or tax structure of a company profits tax can sometimes be made with a company profits tax in another jurisdiction. But it is simply impossible to make useful or meaningful comparisons between tax systems that are completely different because the tax base is not the same.
12. The Commission’s concern against this tax base divergence was that a low tax base might lead to a distortion of competition if it encourages non-Belgian ship-owners to transfer their ships from a Community register to the Belgian register.
13. But it is simply impossible to make useful or meaningful comparisons between tax systems that are completely different because the tax base is not the same.
14. Public subsidies received by the undertakings in respect of expenditure eligible for the tax credit will be deducted from the base for calculating the tax credit.
15. Hence, instead of a full deduction of the net interest paid under the normal tax system, companies deduct only half of this amount from their tax base.