Glossary entry (derived from question below)
German term or phrase:
Besteuerungssubstrat
English translation:
tax income
Added to glossary by
Susan Zimmer
May 6, 2006 19:24
18 yrs ago
1 viewer *
German term
Besteuerungssubstrat
German to English
Bus/Financial
Finance (general)
Die Regelung des § 8a KStG soll dem Grunde nach verhindern, dass die Gesellschafter durch die übermäßige Gewährung von Fremdkapital an die Gesellschaft infolge der Ausnutzung des Steuersatzes im Staat des Anteilseigners Steuervorteile erzielt und dem deutschen Fiskus Besteuerungssubstrat entzieht
Proposed translations
(English)
3 | tax income |
Susan Zimmer
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2 +1 | tax base |
Ken Cox
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Proposed translations
19 mins
Selected
tax income
not quite sure what type of text this is - seems a bit on the comical side - you may want to add "beefy" to tax income or something.
Just a guess here, maybe I'm reading this wrong....
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Note added at 25 mins (2006-05-06 19:50:04 GMT)
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forget the part about the comical side....I still stick with "tax income" plain and simple
Just a guess here, maybe I'm reading this wrong....
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Note added at 25 mins (2006-05-06 19:50:04 GMT)
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forget the part about the comical side....I still stick with "tax income" plain and simple
4 KudoZ points awarded for this answer.
+1
1 hr
tax base
From the context, but it's not my field (hence the relatively low confidence). Lots of google hits for 'tax base' in related context, as well as for Besteuerungssubstrat is similar context (but usually on a larger scale than an individual firm), but only one hit that contains both terms -- and it's no longer available.
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Note added at 1 hr (2006-05-06 20:35:57 GMT)
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oops, read 'in similar context'
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Note added at 1 hr (2006-05-06 20:35:57 GMT)
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oops, read 'in similar context'
Peer comment(s):
agree |
RobinB
: Though you might consider using "revenue base" in this instance to avoid any confusion with the tax base of the company and its assets and liabilities.
14 hrs
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