Abschnittsbesteuerung

English translation: period taxation / period taxation principle

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Abschnittsbesteuerung
English translation: period taxation / period taxation principle
Entered by: Christine Lam

13:38 May 13, 2005
German to English translations [PRO]
Law/Patents - Law: Taxation & Customs
German term or phrase: Abschnittsbesteuerung
Ueber die Befreiung von der Körperschaftssteuer wegen Förderung steuerbegünstigter Zwecke ist stest für einen bestimmten Veranlagungszeitraum zu entscheiden (Grundsatz der Abschnittsbesteuerung)
Christine Lam
Local time: 04:46
principle of period taxation / period taxation principle
Explanation:
I'd say

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Note added at 6 mins (2005-05-13 13:44:41 GMT)
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or: *discrete period taxation*

http://www.law.upenn.edu/fac/reed/taxpolicy/papers/WeisbachP...


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Note added at 1 hr 0 min (2005-05-13 14:38:15 GMT)
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you can drop *principle*, if you want

BTW, no relevant hits for *periodic taxation* (.com, i.e. US sites)
Selected response from:

silfilla
Local time: 04:46
Grading comment
thank you
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2principle of period taxation / period taxation principle
silfilla
3 +2taxation at regular intervals
Ker


  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
Abschnitssbesteuerung
taxation at regular intervals


Explanation:
http://lexikon.freenet.de/Abschnittsbesteuerung see this webpage for an explanation in german (my target term is a bit weak - just can't think of the correct expression at the moment - sorry!)

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Note added at 13 mins (2005-05-13 13:51:08 GMT)
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How about simply periodic taxation? Silfilla is right but I\'d drop the \'principle\'.

Ker
United Kingdom
Local time: 09:46
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
agree  Laurens Landkroon: indeed, I'd drop the "principle"
14 mins

agree  Monika Leit
15 mins

neutral  silfilla: the German says nothing about *regularity*; see my note regarding *periodic taxation*
52 mins
Login to enter a peer comment (or grade)

5 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
Abschnitssbesteuerung
principle of period taxation / period taxation principle


Explanation:
I'd say

--------------------------------------------------
Note added at 6 mins (2005-05-13 13:44:41 GMT)
--------------------------------------------------

or: *discrete period taxation*

http://www.law.upenn.edu/fac/reed/taxpolicy/papers/WeisbachP...


--------------------------------------------------
Note added at 1 hr 0 min (2005-05-13 14:38:15 GMT)
--------------------------------------------------

you can drop *principle*, if you want

BTW, no relevant hits for *periodic taxation* (.com, i.e. US sites)

silfilla
Local time: 04:46
Specializes in field
PRO pts in category: 20
Grading comment
thank you

Peer comments on this answer (and responses from the answerer)
agree  Darin Fitzpatrick
50 mins
  -> thanks

agree  Sonia Soros
1 day 34 mins
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