Traduction de «deferred tax » (Anglais → Français) :

deferred tax debit [ tax debit | deferred tax debit balance ]

deferred tax assets | DTA [Abbr.]

future income tax expense | cost of future income taxes | deferred income tax expense | deferred income taxes | deferred tax expense | future income taxes | future tax expense

future income tax benefit | benefit of future income taxes | deferred income tax benefit | deferred tax benefit | deferred tax income | future tax benefit

future income taxes | accumulated tax allocation | deferred income taxes | deferred taxes | future taxes

deferred income tax [ deferred tax | accumulated tax allocation ]

deferred income tax benefit [ deferred tax benefit ]

tax relief [ relief from taxes | tax abatement | tax advantage | tax allowance | tax concession | tax credit | tax deduction | tax reduction | Tax incentive(STW) | tax credits(UNBIS) | tax deductions(UNBIS) ]

13. Deferred tax balances shall be recognised on consolidation provided that it is probable that a charge to tax will arise within the foreseeable future for one of the undertakings included in the consolidation.

34 (1) The amount for the purpose of section 33 is the present value of the interest that would have been payable, by the recipient of the deferral of income taxes, on a commercial loan in an amount equal to the amount of the deferred taxes, for a period equal to the period of the deferral, and with repayment terms similar to those in the payment schedule that applies to the deferred taxes, such present value being determined as of the date the deferral of income taxes came into effect in respect of the recipient of the deferral and by reference to the discount rate determined in accordance with subsection (2), and the interest rate in r ...[+++]espect of such a loan being equal to the rate that is

(a) the prevailing interest rate in the territory of the government that permitted the deferral of income taxes, at the date the taxes would have been payable had they not been deferred, in respect of commercial loans that the recipient of the deferral could have obtained and that have a period the same or substantially the same as the period of the deferral and repayment terms comparable to those in the payment schedule applicable to the deferred taxes;

(b) where the interest rate described in paragraph (a) cannot be ascertained or where there is no such interest rate, the prevailing interest rate in the territory of the government that permitted the deferral, at the date the taxes would have been payable had they not been deferred, in respect of commercial loans that the recipient of the deferral could have obtained and that have a period that most closely approximates that of the period of the deferral and repayment terms that most closely approximate those in the payment schedule applicable to the deferred taxes; or