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16:38 Dec 28, 2010
English to Russian translations [PRO] Law/Patents - Law: Taxation & Customs / Taxation in Austria
English term or phrase:deemed an addition or disposal
Reporting of an investment income tax exemption is deemed an addition or disposal and gives rise to pro-rata levying of investment income tax. Charging of the investment income tax and related bank charges is undertaken via a settlement account relating to the above portfolio/the account in question.