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apportionment falls

Chinese translation: （税款）分摊减少

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	apportionment falls
Chinese translation:	（税款）分摊减少
Entered by:	Sam Q

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17:00 Jul 31, 2008

English to Chinese translations [PRO]
Bus/Financial - Law: Taxation & Customs

English term or phrase: apportionment falls

Can anyone help me with the term " apportionment falls" please? As it appear in the sentence " no apportionment falls if the Controlled Foreign Companies satisfy the exampt test", and "Where a CFC is resident in a territory , carries on a business in that territory and satisfies particular requirements in respect of income or gains, no apportionment falls to be made for that accounting period" Many thanks

Sam Q KudoZ activity Questions: 147 (2 open) (1 without valid answers) Answers: 0
Local time: 22:30

（税款）分摊减少

Explanation:
我猜这里的 apportionment可能是指“税款的分摊”。

Selected response from:

Julia Zou
China
Local time: 05:30

Grading comment

agree thanks
4 KudoZ points were awarded for this answer

Summary of answers provided

3 +2

（税款）分摊减少

Julia Zou

3 +1

分配；分摊

karcsy

Answers

7 hrs confidence:

peer agreement (net): +2

（税款）分摊减少

Explanation:
我猜这里的 apportionment可能是指“税款的分摊”。

Julia Zou
China
Local time: 05:30
Meets criteria
Native speaker of:

Chinese
PRO pts in category: 40

Grading comment

agree thanks

2 days1 hr confidence:

peer agreement (net): +1

分配；分摊

Explanation:
http://www.hmrc.gov.uk/manuals/intmanual/INTM210040.htm
http://www.hmrc.gov.uk/manuals/intmanual/INTM210040.htm

The above links will give you an idea of what apportionment is.

just a note: both profit & deductible are apportioned.

falls --〉is used as a verb meaning to occur or apply.
your 1st sentence means no apportionment will occur or will be made bec. the company is exempted to pay taxes.
2nd sentence means apportionment will not apply to the particular accounting period.

sample sentences:
Finance Act 2007 (c. 11) - Statute Law Databasean apportionment under section 747(3) falls to be made as regards an accounting period ( “the relevant accounting period”) of a controlled foreign company, ...
www.statutelaw.gov.uk/content.aspx?LegType=All Primary&Page... - 70k - Cached - Similar pages

Laws of United Kingdom- ITC Services Online(a) the income of the company for any accounting period; and .... apart from the apportionment, falls in respect of distributions made by the company for ...
www.itc.gov.fj/lawnet/lawnetuk/uk_act/1988act_1_36.html - 38k - Cached - Similar pages

karcsy
Local time: 05:30
Meets criteria
Native speaker of:

Chinese
PRO pts in category: 28

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apportionment falls

Chinese translation: （税款）分摊减少

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Chinese translation: （税款）分摊减少

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