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Dutch to English translations [PRO] Bus/Financial - Finance (general) | | Dutch term or phrase: afname van winstbestanddelen | Deze stijging wordt veroorzaakt door de afname van winstbestanddelen welke geheel of gedeeltelijk van vennootschapsbelasting zijn vrijgesteld. (stijging van belastingdruk op het resultaat bedrijfsuitoefening).
'afname' - does it mean decrease here? |
| LAB2005KudoZ activityQuestions: 334 ( 6 open) ( 19 closed without grading) Answers: 91
| Local time: 07:54
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| | decrease in profit components | Explanation: the profit components are not necessarily income - as the text continues to explain, they may be completely or partially tax exempt (for corporation tax) |
| Selected response from:
 Dave Calderhead Netherlands Local time: 08:54
| Grading comment Many thanks for all the useful comments 4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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43 mins confidence:   decline in tax exempt income
Explanation: De belastingdruk is een gewogen gemiddelde belastingvoet. Het kan voorkomen dat over bepaalde delen van de winst geen belasting betaald behoeft te worden (bijv. verliescompensatie). Als dat effect weer wegebt, dan zal de totale (gemiddelde) belastingdruk weer stijgen. Zie onderstaand voorbeeld (NBC Capital)
The increased tax rate was due to a decline in tax exempt income from $1,743,000 in the second quarter of 2001 to $1,588,000 in the second quarter of 2002. However, the greater impact on the quarterly effective tax rate was that tax exempt income was 53% of pre-tax income in the second quarter of 2001 compared with 31% in the same quarter of 2002.
Reference: http://www.vcall.com/IC/GenRelease.asp?ID=81961
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13 hrs confidence:   a decrease in profit constituents
Explanation: This rise is due to a decrease in profit constituents either fully or partially exempt from corporation tax.
-------------------------------------------------- Note added at 13 hrs (2006-02-19 09:39:00 GMT) --------------------------------------------------
http://myway.brand.edgar-online.com/EFX_dll/EDGARpro.dll?Fet...
Corporation tax is calculated on the commercial result before tax on the basis of the applicable tax rate, taking into account tax-exempt profit constituents, restricted costs and tax facilities.
| xxxjarry South Africa Local time: 08:54 Specializes in field Native speaker of: English PRO pts in category: 353
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1 day5 hrs confidence:  
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