Glossary entry (derived from question below)
Norwegian term or phrase:
utbyttefradrag
English translation:
dividend tax credit
Added to glossary by
Helen Johnson
Jan 27, 2008 13:11
16 yrs ago
Norwegian term
United Kingdom
Taught MA translation at Uni of Surrey
Native in: English 
Works in: Swedish to English, Danish to English, Norwegian to English
utbyttefradrag
Norwegian to English
Law/Patents
Law: Taxation & Customs
tax payer
I dom inntatt i Rt. 1997 side 1430 (Elf-dommen) behandlet Høyesterett et tilfelle hvor skattyteren hadde unnlatt å foreta regnskapsmessige avskrivninger på en oppskrivning, med den følge at det regnskapsmessige resultat ble for høyt, noe som påvirket utbyttefradraget.
Advice appreciated.
Advice appreciated.
Proposed translations
(English)
| 4 +1 | dividend tax credit |
Thomas Deschington (X)
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| 2 | profit deduction |
Trammell Trans.
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Proposed translations
+1
1 hr
Selected
dividend tax credit
Think this might fit the bill.
According to investopedia:
"The amount a Canadian resident applies against their tax owing on the grossed up portion of dividends received from Canadian corporations.
The dividends an individual receives from Canadian corporations are "grossed up" by 25%. This amount is then included on their income tax form as taxable income. Both Canadian federal and provincial governments then grants individuals a tax credit, equal to a percentage of the grossed up amount. This helps to reduce the actual tax payable."
http://www.investopedia.com/terms/d/dividendtaxcredit.asp
According to investopedia:
"The amount a Canadian resident applies against their tax owing on the grossed up portion of dividends received from Canadian corporations.
The dividends an individual receives from Canadian corporations are "grossed up" by 25%. This amount is then included on their income tax form as taxable income. Both Canadian federal and provincial governments then grants individuals a tax credit, equal to a percentage of the grossed up amount. This helps to reduce the actual tax payable."
http://www.investopedia.com/terms/d/dividendtaxcredit.asp
4 KudoZ points awarded for this answer.
Comment: "Thanks, Thomas!"
20 mins
Trammell Trans.
Native in Norwegian
Fast & efficient!
Native in: Norwegian
Works in: English to Norwegian, Swedish to Norwegian, Danish to Norwegian
profit deduction
Er slettes ikke sikker altså, bare et forslag...
Peer comment(s):
| neutral |
Thomas Deschington (X)
: Overskudd/fortjeneste er ikke det samme som utbytte.
50 mins
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nei, som jeg sa, det var bare et kjapt forslag etter å ha sjekket med wordfinder...
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