Spanish translation: tasa efectiva anual estimada del impuesto sobre la renta
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06:29 Jul 15, 2001
English to Spanish translations [PRO] Bus/Financial
English term or phrase:estimated annual effective income tax rate
The amounts are to be separately shown per affiliated company on A+B form B 07. The transferring company shall make an identical entry on the liabilities side. A similar procedure should be adopted in the case of losses taken over under profit and loss transfer agreements. 3.5.11 Year-to-date calculation of taxes on income In order to determine the taxes on income taking into account deferred taxation, the relevant items must be entered on A+B forms A 05, A 23, A 26 and A 27. The objective of a year-to-date calculation of taxes on income is to ensure an extensively plausible and sufficiently reliable disclosure of income taxes in the quarterly financial statements. The taxes on income are thus to be calculated in accordance with the principles that apply for the annual financial statements. The tax expense accrued during a reporting period is obtained by applying the estimated annual effective income tax rate to the pre-tax income for the interim period.