Glossary entry

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
2 +1 tax base

Discussion

Susan Zimmer May 9, 2006:
thanks!
njbeckett (asker) May 6, 2006:
I believe the verbs should be erzielen and entziehen unless I am reading it wrong too (although in this case the firm has only one shareholder and is referred to elsewhere as the Gesellschafterin because it's another company).

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
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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'
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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