Glossary entry (derived from question below)
Dutch term or phrase:
groepsdoorbelasting
English translation:
intra-group charges or recharges
Dutch term
groepsdoorbelasting
the sentence:
"adviseren over groepsdoorbelastingen en het fiscaal optimaliseren van de fiscale groepspositie"
No further specific context has been given as this is part of a summary of provided services at the employer level.
4 +1 | intra group charges |
jarry (X)
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4 | group chargeback/ charge out |
solejnicz
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3 | group's charge-ons |
Dave Calderhead
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Apr 27, 2009 11:19: jarry (X) changed "Edited KOG entry" from "<a href="/profile/862598">Mark Straver's</a> old entry - "groepsdoorbelasting"" to ""intra-group recharges""
Apr 27, 2009 11:37: Mark Straver changed "Edited KOG entry" from "<a href="/profile/1291">jarry (X)'s</a> old entry - "groepsdoorbelasting"" to ""intra-group charges""
Apr 27, 2009 12:22: jarry (X) changed "Edited KOG entry" from "<a href="/profile/862598">Mark Straver's</a> old entry - "groepsdoorbelasting"" to ""intra-group recharges""
Apr 27, 2009 14:49: Mark Straver changed "Edited KOG entry" from "<a href="/profile/1291">jarry (X)'s</a> old entry - "groepsdoorbelasting"" to ""intra-group charges""
Apr 28, 2009 08:32: jarry (X) changed "Edited KOG entry" from "<a href="/profile/862598">Mark Straver's</a> old entry - "groepsdoorbelasting"" to ""intra-group recharges""
Proposed translations
intra group charges
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Note added at 45 mins (2009-04-27 10:23:32 GMT)
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International tax planning - The Dutch Licensing Company
Intra-group charges should be properly documented by invoices and underlying written agreements. On top of that documentation, the method to determine the ...
www.tax-consultants-international.com/read/Dutch_Licensing_...
TR 1999/1 - Income tax: international transfer pricing for intra ...
... the benefits received and the amounts «of» intra-group charges. Taxpayers are not expected to use indicators for which data are not readily available. ...
law.ato.gov.au/atolaw/view.htm?rank=find&criteria=AND~notice~basic~exact
[PDF] Sidler Named 2006 MBS Outstanding Partner of the Year for Canada
File Format: PDF/Adobe Acrobat - View as HTML
with US operations without a policy for intra-group charges implement an appropriate written policy as soon as possible. ...
www.sidler.ca/resources_news/NewsLedgerV3N1.pdf
group's charge-ons
group chargeback/ charge out
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Note added at 27 min (2009-04-27 10:05:03 GMT)
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P.S. Kennen wij elkaar als collega's bij ISO Translation, of is dat iemand met dezelfde naam?
ICT-doorbelasting (in het Engels IT chargeback of chargeout genoemd) betreft het in rekening brengen bij de gebruikers van de door hen geconsumeerde ICT-diensten
Probably not what I'm looking for as in general a "chargeback" is a reversed payment and that doesn't make sense -- while a charge-out seems to be something external to the group (it deals with a holding with several subsidiaries) |
Discussion
Your reference also does not specifically indicate that this deals with passing on an incurred cost (and the link won't load for me). Intra-group charges may as well be a compensation between group members for supplied internal services (which is not uncommon, hence the regular occurrence of "intra-group charges") but that would not mean the same as "doorbelasten" which is specifically passing on an incurred cost and not a generated cost (e.g. for supplied services from on subsidiary to another). In fact, if you read the quoted paragraph, this deals with benefits received by the company group, to be distributed to different associated enterprises by means of internally charged amounts, which would indicate that it is generated revenue; a different situation where you would not talk about "doorbelasten".
As it is, I'm not going to spend more time on this discussion, to me it's cl
See for instance: http://law.ato.gov.au/atolaw/view.htm?locid='TXR/TR1999...
"55. Where an indirect method has to be used to calculate the benefits for individual group members from service activities, some way of allocating the total chargeable amount to the individual associated enterprises needs to be found. The basis of allocation must be practical enough to be administered yet sufficiently accurate to avoid arbitrary disparities between the benefits received and the amounts of intra-group charges."
Also the number of Google hits suggests that 'charges' is by far the more common term. I agree, however, that this is not an instance of Dunglish. Having said that, I think your objection to the word 'Dunglish' is quite misplaced. I'm sure you will get used to it and soon use it yourself. I shall of course keep the term 'intra-group charges' in my own glossary, regardless of the entry in the KOG.
http://www.finops.umich.edu/accounting/recharge
Since it's unlikely that is written by a Dutch person, I doubt they would use "Dunglish" as you so ungracefully call it... (many more hits in this context to be found on the web)
I guess in this context one might think that the nature of this would be implied by "intra-group", but it isn't, IMHO. If you would say "intra-group charges" it's ambiguous, as the cost may, in that case, be generated, and not just passed on, by the first unit.
I therefore think "recharge" would be the proper term to use here, and not "charge", to be completely unambiguous and reflect what is actually meant by the Dutch word. I will change the glossary entry accordingly.
As an additional note, overall, it would be charged twice, so that would be correct. An external party charges it to unit A, unit A charges it again to unit B to internally recover the cost.