Traduction de «fraction de l'impôt sur les sociétés » (Français → Anglais) :

corporation tax [ corporate income tax | profits tax | Corporate income tax(STW) | Profit taxation(STW) | excess profits tax(UNBIS) ]

company tax | corporate income tax | corporate tax | corporation tax

to be subject to corporation tax

corporate income tax | corporate tax | corporation income tax | corporation tax | profits tax | tax on profits

corporate income tax [ corporation income tax | corporation tax | corporate tax ]

corporate income tax | corporation income tax | income tax

corporate tax cut

tax on companies governed by ordinary law

portion of tax

taxes on corporate net wealth

- Company tax coordinator in the Directorate-General for Taxation from 1989 to 1995, working on the reform of company tax and ways of integrating income and company tax and representing the Spanish government in Council and Commission working groups on company tax and the European company.

When assessing the parent company’s share of the profits of its subsidiary as they arise the Member State of the parent company shall either exempt those profits or authorise the parent company to deduct from the amount of tax due that fraction of the corporation tax related to the parent company’s share of profits and paid by its subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.

tax such profits while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.

(b) tax such profits at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3 ...[+++], up to the limit of the amount of the corresponding tax due.