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tax balance sheet

Italian translation: stato patrimoniale redatto a fini fiscali

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:tax balance sheet
Italian translation:stato patrimoniale redatto a fini fiscali
Entered by: Barbara Biaggi
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14:46 Sep 24, 2007
English to Italian translations [PRO]
Bus/Financial - Finance (general) / claims collection
English term or phrase: tax balance sheet
The starting point of a profit allocation, i.e. the apportionment of assets to the German permanent establishment, is a functional analysis. The functional scope of a permanent establishment is determined by the activities actually performed by it. The attribution of profits to a permanent establishment is generally based on the tax balance sheet of such permanent establishment. Therefore, the profit allocation requires an attribution of those assets and liabilities to the permanent establishment that serve its functions and that can be characterized as the basis of its income producing activities

Bilancio a fini fiscali?????

Grazie
Barbara Biaggi
Italy
Local time: 23:46
stato patrimoniale redatto a fini fiscali
Explanation:
le stabili organizzazioni non possiedono un proprio bilancio civilistico; pertanto lo stato patrimoniale viene redatto a scopi fiscali.
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favaro
Local time: 23:46
Grading comment
Perfetto grazie
4 KudoZ points were awarded for this answer

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Summary of answers provided
4stato patrimoniale redatto a fini fiscali
favaro


  

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5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
stato patrimoniale redatto a fini fiscali


Explanation:
le stabili organizzazioni non possiedono un proprio bilancio civilistico; pertanto lo stato patrimoniale viene redatto a scopi fiscali.

favaro
Local time: 23:46
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 108
Grading comment
Perfetto grazie
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Sep 24, 2007:
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