Italian translation: stato patrimoniale redatto a fini fiscali
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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