Glossary entry (derived from question below)
English term or phrase:
Filing position
Spanish translation:
criterio de imputación
English term
Filing position
When the tax treatment of an item is either highly uncertain or unquantifiable, any filing positions should undergo a robust risk analysis.
4 | criterio de imputación |
patinba
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Oct 21, 2017 01:43: Robert Carter changed "Level" from "Non-PRO" to "PRO"
PRO (3): lorenab23, patinba, Robert Carter
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Proposed translations
criterio de imputación
A “filing position” is a position taken in a tax self-assessment; in other words it is what you put on your tax return. A “filing position” can be wholly uncontentious, but in practice the term is generally used in circumstances where a less tax-advantageous position than the one on the tax return could be argued by the tax authority.
dqtax.tumblr.com/post/65679876398/filing-positions-what-they-are-and-what-they
imputación de rentas maestria en tributación unlz - MR Consultores
www.mrconsultores.com.ar/.../13 - Imputacion_de_las_Ren...
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Segunda y Cuarta: PERCIBIDO. CRITERIOS DE IMPUTACIÓN POR CATEGORÍAS ... restarán las ganancias no alcanzadas por el impuesto. Del mismo.
[PDF]Impuesto a las Ganancias- Año Fiscal - Facultad de Ciencias ...
www.eco.unlpam.edu.ar/.../impuestos.../Clase2.Gan.añofiscal...
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Impuesto a las Ganancias- Año Fiscal ... impuesto. = art. 18 . Año fiscal coincide con el año calendario. Se extiende desde 01-01 a .... Criterios de imputación.
Impuestos I » criterios imputacion - Blog UCC
https://blog.ucc.edu.ar/impuestos1/tag/criterios-imputacion/
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Dec 11, 2014 - Contabilidad Fiscal: Año Fiscal. Criterios de Imputación. A) Métodos de lo percibido y de lo devengado. B) Imputación de las Ganancias en ...
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