corporation tax in Czech

daň ze zisku korporací Entry edited by: Mgr. Dita Gálová

Sentence patterns related to "corporation tax"

1. In material terms, the corporation tax payable on a standard investment is an advance payment on the investor's income or corporation tax.

2. Advance corporation tax and the right to a tax credit

3. By contrast, distributions of profits are subject to advance corporation tax.

4. The present case concerns the payment of advance corporation tax (hereinafter ACT).

5. The effect is to substantially reduce the effective rate of corporation tax.

6. Consider the differential treatment of capital allowances, stamp duty, corporation tax and VAT.

7. 5 – The original system of advance corporation tax (‘ACT’) was operated since 1973.

8. · Advance payment of corporation tax on profits distributed by a subsidiary to its parent company

9. It is important to recall that the ACT formed an advance payment of corporation tax.

10. • being incorporated under a federal or provincial act and an active Federal Corporation Tax filers.

11. • being incorporated under a federal or provincial act and being an active federal corporation tax filer.

12. The tax credit is an imputation based on the fact that corporation tax has been paid.

13. In that case it attracts advance tax of 34 % (i.e. at the same rate as corporation tax).

14. Accordingly, it sets the minimum remuneration at 10,19 % per annum (after corporation tax and before investor tax).

15. Because of this, the borrowing company became liable to advance corporation tax (ACT) under section 14 of ICTA.

16. Corporation tax returns General business Corporations — Article 9-A, including combined filers Insurance Corporations — Article 33, including combined filers

17. The classical system was reintroduced in 1999, with the abolition of advance corporation tax and of repayable dividend tax credits.

18. On 1 April 2011, it received a notice of advance payment relating to corporation tax for the 2009 tax year.

19. Corporation tax fell under Brown, from a main rate of 33% to 28%, and from 24% to 19% for small businesses.

20. We use the Tax Payment (TXP) Banking convention on ACH credit Addenda records to post combined payroll and estimated corporation tax payments

21. Setting up a consolidated basis of assessment for corporation tax would allow companies having cross-border and international activities in the EU:

22. This is intended as an advance payment towards any corporation tax, income tax and/or turnover tax which may be due in Germany.

23. However, the legislation did not allow ACT to be surrendered and offset against United Kingdom corporation tax liability of a non-resident subsidiary.

24. The amount is intended as an advance payment in respect of any corporation tax, income tax and/or turnover tax payable in Germany.

25. Thus , taxes that belong exclusively to the Union include Customs , Corporation Tax , taxes on capital value of assets , surcharge on income tax , etc .

26. Using the powers conferred on it by the Economic Agreement, the Álava Provincial Council established a system of tax aid within the framework of corporation tax.

27. In January 2011, HBH inter alia received notices of advance payment relating to corporation tax on the subsequent tax years and which also disregarded the restructuring clause.

28. The fact that the interest was treated as a distribution also meant that the company was liable to advance corporation tax (‘ACT’) upon making the payment. (5)

29. (f) a claim for repayment of unutilised advance corporation tax paid by the borrowing company upon interest payments to the lending company which were re-characterised as distributions;

30. a claim for repayment of un-utilised advance corporation tax paid by the borrowing company upon interest payments to the lending company which were re-characterised as distributions

31. Noun (in Scotland, Ireland, and India) a tax or levy. ‘Mandated by Common Minimum Programme, the Budget proposes a levy of two per cent Cess on income tax, corporation tax, excise duties, customs duties and service tax.’

32. Amalgamations – Section 87 Amalgamations – Section 87 General Section 87 rollover is used when an amalgamation takes placeAmalgamation is when two or more corporations merge and form a new corporationWith Section 87, the two corporations can transfer their assets to the new corporation tax free Criteria for Section 87…