German: anrechenbare QuellensteuerEnglish translation: creditable withholding tax 
KudoZ The KudoZ network provides a framework for translators ... More  |
|
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | | German term or phrase: | anrechenbare Quellensteuer | | English translation: | creditable withholding tax | | Entered by: | Shane London |
| Options:
- Contribute to this entry |
German to English translations [PRO]
Bus/Financial - Investment / Securities / Investments/Taxation | | German term or phrase: anrechenbare Quellensteuer | "Bei in der Erträgnisaufstellung ausgewiesenen anrechenbaren Quellensteuern sind evtl.in Dopppelbesteuerungsabkommen vereinbarte Erstattungsmöglichkeiten nicht berücktsichtigt".
I know this is literally 'source tax' but can I call it 'withholding tax' So is it 'deductible withholding tax'? |
| | | creditable withholding tax | Explanation:
Dietl/Lorenz - creditable foreign taxes anrechenbare ausländische Steuern
12-month period) are exempted from creditable withholding tax on payments ... of taxes
withheld upon withholding the tax ... into force the following tax treaties with ...
www.pwchk.com/home/webmedia/ 1086676011936/aptn17_philippines.pdf
The excess of double taxation relief over the Corporation Tax ... to the amount of the
withholding tax (that is ... profits of £110,000 and creditable tax of £10,000 ...
www.inlandrevenue.gov.uk/ manuals/intmanual/INTM211220.htm - 27k
|
| Selected response from:
Ingrid Blank
| Note from asker to answererThanks, Ingrid. I found that creditable for 'anrechenbare' works well throughout this text.
4 KudoZ points were awarded for this answer |
|
30 mins confidence:   peer agreement (net): +1 |
| deductible/allowable withholding tax
Explanation:
I think your translation is of "Quellensteuer" = "withholding tax" is fine (among many others see: http://www.ey.com/GLOBAL/content.nsf/Austria/Tax-short-cuts_...).
I always thought that "deductible" was "absetzbar". I've seen "allowable (against)" for "anrechenbar"; but the glossary seems to suggest that "deductible" would also work.
--------------------------------------------------
Note added at 31 mins (2004-09-10 23:32:02 GMT)
--------------------------------------------------
Perhaps \"creditable withholding tax\"? :-)
| |
| | Login to enter a peer comment (or grade) |
1 hr confidence: |
| allowable source taxes
Explanation:
i.e. income from abroad that is taxed overseas is treated as tax paid domestically when covered by a double taxation agreement. (except that it is not refundable)
| JohnGBell
Estonia
Native speaker of:  English
PRO pts in category: 7
|
| | Login to enter a peer comment (or grade) |
5 hrs confidence: peer agreement (net): +1 |
| creditable withholding tax
Explanation:
Dietl/Lorenz - creditable foreign taxes anrechenbare ausländische Steuern
12-month period) are exempted from creditable withholding tax on payments ... of taxes
withheld upon withholding the tax ... into force the following tax treaties with ...
www.pwchk.com/home/webmedia/ 1086676011936/aptn17_philippines.pdf
The excess of double taxation relief over the Corporation Tax ... to the amount of the
withholding tax (that is ... profits of £110,000 and creditable tax of £10,000 ...
www.inlandrevenue.gov.uk/ manuals/intmanual/INTM211220.htm - 27k
| | Note from asker to answerer| Thanks, Ingrid. I found that creditable for 'anrechenbare' works well throughout this text. |
|
| | Login to enter a peer comment (or grade) |
28 mins confidence: peer agreement (net): +1 |
| recoverable withholding tax
Explanation:
anrechenbare Vorsteuer = recoverable input tax (VAT in this case)
Quellensteuer = withholding tax (collected at the source)
Ref.: Schäfer, Wirtschaftswörterbuch Deutsch - Englisch
--------------------------------------------------
Note added at 16 hrs 19 mins (2004-09-11 15:19:13 GMT)
--------------------------------------------------
gemeint ist, daß die an Lieferanten gezahlten Umsatzsteuern (V.A.T) von den auf die eigenen Umsätze zu zahlenden Umsatzsteuer abgezogen werden kann.
| |
| | Login to enter a peer comment (or grade) |
Return to KudoZ list
| |
The translation workplace 
