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headline tax

Greek translation: φορολογικός συντελεστής

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11:11 Mar 4, 2010

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

English term or phrase: headline tax

Also note that this exemption does not apply if the non-resident company, paying the dividend, carries on, directly or indirectly, more than 50% of investment activities AND the overseas tax burden is significantly lower than the Cyprus Tax Burden [(practically interpreted by the Tax Authorities to mean less than 5% ***“headline tax"***).

Headline tax rate is the highest corporate tax rate of the foreign jurisdiction. The actual rate of tax that the specified foreign income has been subjected to can be lower than the headline tax rate.
http://www.rsmchiolim.com.sg/clsfnotes/july2003/taxexemption...

Thanks to all!

Veronica Lupascu KudoZ activity Questions: 91 (none open) (1 without valid answers) (8 closed without grading) Answers: 254 Netherlands
Local time: 04:13

Greek translation:φορολογικός συντελεστής

Explanation:
I think it's as simple as that. It's the actual tax rate set by the goverment of the country, the most that could be paid, as against the "effective corporate tax rate" after an individual company has taken I to account tax-free allowances, tax-rebates etc.

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Note added at 8 hrs (2010-03-04 20:00:59 GMT)
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I meant *taken into account*
Sorry, I can't even call "taken I to account" a typo, can I? Can I blame the cats for knocking my fingers while I was typing?

Selected response from:

Dave Bindon
Greece
Local time: 05:13

Grading comment

Thanks, Dave!
Thanks, Minnie and Buffy! :)
4 KudoZ points were awarded for this answer

Summary of answers provided

φορολογικός συντελεστής

Dave Bindon

Discussion entries: 1

Answers

1 hr confidence:

φορολογικός συντελεστής

Dave Bindon
Greece
Local time: 05:13
Native speaker of:

English
PRO pts in category: 8

Grading comment

Thanks, Dave!
Thanks, Minnie and Buffy! :)

Notes to answerer

Asker: Let's say it is a new type of typo :P and don't blame poor cats for that!!! :) What do you think about 'μέγιστος φορολογικός συντελεστής'? http://www.google.com/search?hl=ro&rlz=1C1GGLS_roCY368CY369&q=%22%CE%BC%CE%B5%CE%B3%CE%B9%CF%83%CF%84%CE%BF%CF%82+%CF%86%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CE%BF%CF%82+%CF%83%CF%85%CE%BD%CF%84%CE%B5%CE%BB%CE%B5%CF%83%CF%84%CE%B7%CF%82&btnG=C%C4%83uta%C5%A3i&lr=&aq=f&oq= Thank you so much for helping!

Asker: sorry for the link, i didn't know it doesn't work here

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headline tax

Greek translation: φορολογικός συντελεστής

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Greek translation: φορολογικός συντελεστής

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