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foreign income account

Italian translation: contabilità da fonte estera

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:foreign income account
Italian translation:contabilità da fonte estera
Entered by: Alessandra Renna
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14:22 Oct 28, 2007
English to Italian translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: foreign income account
Context: Profits allocated to the foreign income account are those profits...
schnuck
Local time: 12:07
contabilità da fonte estera
Explanation:
Da quello che appare si tratta di una voce della normativa fiscale di Malta.
"THE FOREIGN INCOME ACCOUNT

2.1 Definition

The foreign income account is the income account into which must be recorded the net income (i.e., income less attributable expenses) receivable by a Maltese company from overseas in connection with the following sources of income:

Dividends
Capital gains
Interest
Royalties and other similar income
Rents
Other similar income emanating from assets situated outside Malta and which is liable to tax in Malta."
http://www.mondaq.com/article.asp?articleid=3194

"Per i redditi di fonte estera percepiti da una società maltese e rientranti nel Foreign Income Account, ai fini di compensare l’imposta versata all’estero, in assenza di un accordo contro la doppia imposizione o dell’applicazione del regime di Commonwealth inglese, l’amministrazione fiscale prevede l’adozione del sistema del «credito di imposta unilaterale» o del sistema dell’«accreditamento ad aliquota fissa»."
http://www.abruzzoexplorer.it/citta/dormire/malta.asp

Forse si potrebbe tradurre anche come "redditi da fonte estera" o "redditi prodotti all'estero"
Selected response from:

Alessandra Renna
Local time: 12:07
Grading comment
I am beginning to look forward to your contextualizations. Thanks
4 KudoZ points were awarded for this answer

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Summary of answers provided
3conto dei ricavi esteri
favaro
3contabilità da fonte estera
Alessandra Renna


  

Answers


12 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
contabilità da fonte estera


Explanation:
Da quello che appare si tratta di una voce della normativa fiscale di Malta.
"THE FOREIGN INCOME ACCOUNT

2.1 Definition

The foreign income account is the income account into which must be recorded the net income (i.e., income less attributable expenses) receivable by a Maltese company from overseas in connection with the following sources of income:

Dividends
Capital gains
Interest
Royalties and other similar income
Rents
Other similar income emanating from assets situated outside Malta and which is liable to tax in Malta."
http://www.mondaq.com/article.asp?articleid=3194

"Per i redditi di fonte estera percepiti da una società maltese e rientranti nel Foreign Income Account, ai fini di compensare l’imposta versata all’estero, in assenza di un accordo contro la doppia imposizione o dell’applicazione del regime di Commonwealth inglese, l’amministrazione fiscale prevede l’adozione del sistema del «credito di imposta unilaterale» o del sistema dell’«accreditamento ad aliquota fissa»."
http://www.abruzzoexplorer.it/citta/dormire/malta.asp

Forse si potrebbe tradurre anche come "redditi da fonte estera" o "redditi prodotti all'estero"


Alessandra Renna
Local time: 12:07
Native speaker of: Native in ItalianItalian
PRO pts in category: 4
Grading comment
I am beginning to look forward to your contextualizations. Thanks
Login to enter a peer comment (or grade)

34 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
conto dei ricavi esteri


Explanation:
.

favaro
Local time: 12:07
Native speaker of: Native in ItalianItalian
PRO pts in category: 8
Login to enter a peer comment (or grade)




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Changes made by editors
Oct 31, 2007 - Changes made by Alessandra Renna:
Created KOG entryKudoZ term » KOG term


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