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English to German translations [PRO]
Bus/Financial - Law: Taxation & Customs / IFRS-Abschlüsse | | English term or phrase: tax exposure | Aus einem Konzernabschluss nach IFRS:
Obligations for possible **income tax exposures** are considered as current tax liabilities to the extent that it affects the calculation of income tax in respect of the current or prior periods.
To the extent that a **tax exposure** affects the carrying amount of an asset or liability for accounting or tax purposes, it is provided for with deferred taxes.
Interest and penalties arising from **income tax exposures** are accounted for as current tax liabilities.
Bisher hatte ich "tax exposure" mit "Steuerbelastung" übersetzt, aber das trifft es hier meines Erachtens nicht ganz. Hat jemand einen besseren Vorschlag? |
|   Verena SchmidtKudoZ activityQuestions: 157 (none open) ( 4 without valid answers) ( 12 closed without grading) Answers: 24
Spain
| | Local time: 14:28
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| | steuerliches Risiko/potenzielle Steuerbelastung | Explanation:
Steuerbelastung ist insofern unrichtig, als exposure keine rechtskräftig veranlagte Steuerbelastung darstellt, sondern eben nur eine potenzielle (zB Nichtanerkennung von Geschäftsaufwendungen) |
| Selected response from:
Hans G. Liepert
Switzerland
Local time: 15:28
| Grading comment Danke!
4 KudoZ points were awarded for this answer |
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| Changes made by editors |
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| Jun 26, 2010 - Changes made by Steffen Walter: | | Field (specific) | Finance (general) => Law: Taxation & Customs |
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The translation workplace 
peer agreement (net): +1
