Dictionnaire français - anglais

gestion comptable - iate.europa.eu
L’exonération fiscale est limitée, par période imposable, à 50 % du bénéfice imposable avec un maximum de 750.000 euros.

The tax exemption is limited to 50% of taxable profits per taxable period up to a maximum of 750,000 euros.

général - CCMatrix (Wikipedia + CommonCrawl)
Le bénéfice imposable correspond, en règle générale, au bénéfice comptable tel qu’il ressort du compte de pertes et profits de l’entreprise.

5 In general, the taxable profits correspond to the accounting profits as reflected in the company’s profit and loss accounts.

général - CCMatrix (Wikipedia + CommonCrawl)
L'acquisition d'oeuvres permet ainsi réduire le bénéfice imposable d'une société avec la démarche suivante :

The purchase of art works allows to reduce the taxable profits made by a company provided that you :

général - CCMatrix (Wikipedia + CommonCrawl)
Sur la seconde déclaration, vous transcrirez en sus le bénéfice imposable de votre entreprise.

The second statement, you transcribe the extra taxable profits of your business.

général - CCMatrix (Wikipedia + CommonCrawl)
La déduction pour innovation permettra aux sociétés de réduire leur bénéfice imposable de 85% des revenus d’innovation.

The deduction for innovation will allow companies to deduct 85% of their innovation income from their taxable profits.

général - CCMatrix (Wikipedia + CommonCrawl)
Why are the banks paying so little uk corporation tax?... It reviews possible explanations,including changes in tax rates, in operating profits, in deductions whichreduce taxable profits, and in the share of profit originating in, or recordedin, overseas jurisdictions....
général - core.ac.uk - PDF: core.ac.uk
Competition for fdi and profit shifting on the effects of subsidies and tax breaksWe investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions....
Tax, corporate behaviour and the foreign income dividend scheme... Debt will become more attractive, since it no longer increases irrecoverable ACT by reducing taxable profits....
How much tax do companies pay in the uk?... In particular, I compare taxable profits of companies in the UK differentiating by their ownership type....
The relationship between accounting and taxation: the united kingdom... The first section considers historical reasons for the relative independence of contemporary calculations of accounting profits and taxable profits....
bénéfice imposable
fiscalité - iate.europa.eu
résultat imposable devient bénéfice imposable ou perte fiscale

taxable income was amended to taxable profit or tax loss

fiscalité - eur-lex.europa.eu
Les frais de refinancement réduisent le bénéfice imposable.

Refinancing costs reduced the taxable profit.

général - eur-lex.europa.eu
N’affecte ni le bénéfice comptable, ni le bénéfice imposable

affects neither accounting profit, nor taxable profit;

général - CCMatrix (Wikipedia + CommonCrawl)
Le bénéfice imposable (ou revenu imposable) des sociétés assujetties à l'impôt est déterminé sur la base de leur résultat comptable.

The taxable profit (revenu imposable) of corporate taxpayers is determined on the basis of its accounting profit.

fiscalité - eur-lex.europa.eu
(ii) n’affecte ni le bénéfice comptable, ni le bénéfice imposable

(ii) at the time of the transaction, affects neither accounting profit nor taxable profit

général - CCMatrix (Wikipedia + CommonCrawl)
Analysis of the reconciliation of the accounting result with the fiscal result. case study: the company “macom unirea” srl hunedoara... Based on an empirical study, this analysis aimsto determine the taxable profit for the period 01.01.2013-31.12.2015,...
fiscalité - core.ac.uk - PDF: doaj.org
bénéfice imposable
fiscalité - iate.europa.eu
Taxation of petroleum profit under the nigeria’s petroleum profit tax actThe aim of this paper is to examine the ownership, the legaldframework as well as the basic components of the petroleum profits, which components are revenue, adjusted profits, assessable profit, chargeable profit, assessable tax and chargeable tax....
général - core.ac.uk - PDF: doaj.org
bénéfice imposable
fiscalité - iate.europa.eu
Les lots peuvent être considérés comme un bénéfice imposable pour les gagnants.

Prizes may be considered as a taxable benefit to the winner.

général - CCMatrix (Wikipedia + CommonCrawl)
Les lots peuvent être considérés comme un bénéfice imposable pour les gagnants.

Prizes may be considered as a taxable benefit to the winners.

général - CCMatrix (Wikipedia + CommonCrawl)
Une décision qu’un bénéfice imposable a été reçu peut, dans un cas approprié, coexister avec une obligation alléguée de payer pour ce bénéfice.

The decision that a taxable benefit has been received can stand in an appropriate case with an alleged obligation to pay for that benefit.

général - CCMatrix (Wikipedia + CommonCrawl)
Cette indemnité, qui équivaut à un douzième du salaire annuel, est imposable à la source par la GRC et doit être signalée par un membre sur sa déclaration d'impôt de l'année en cours comme bénéfice imposable.

The allowance, equal to 1/12 the annual salary, is to be taxed at source by the RCMP and reported by members as a taxable benefit on that year's income tax return.

général - CCMatrix (Wikipedia + CommonCrawl)
Health care plans b.c. medical services plan b.c. hospital benefits plan b.c. pharmacare plan university's extended health benefits plan... TAXABLE BENEFITS The premium costs of the Medical Services Plan are considered to be a taxable benefit if paid by the University whereas those for the Extended Health Benefits...
général - core.ac.uk - PDF: citeseerx.ist.psu.edu

Publications scientifiques

The depreciation impact of the profit and activity development carried out by an economic operatorIt's interesting how an economic operator decides to depreciate its depreciable fixed assets, because depreciation is an expense input from the taxable profit in accordance with the laws in force, thus contributing to diminishing the operating profit/loss and implicitly the gross and net earnings, without real impact ...
général - core.ac.uk - PDF: mpra.ub.uni-muenchen.de
Risky accounting areas in relation to transfer prices...stipulates that undocumented expenses as well as the expenses that were incurred for purposes not related to conducting business cannot be taken into consideration when determining taxable profit....
général - core.ac.uk - PDF: doaj.org
The accountant and fiscal point of view on the depreciation and the adjustments for the depreciation of tangible assets... There are some issues that lead to conflicts between accountancy and fiscality regarding the true image of the financial position of the entity and they are met when using different depreciation systems, when constituting the risk and expenses provisions, when establishing and registering the adjustments of depreciation and value losses, that, as it is well known, only in few cases they are fiscaly educible, when determining the taxable profit and, implicitly the profit taxation....
général - core.ac.uk - PDF: feaa.ucv.ro
Unrelated business income of nonprofit organizations: highlights of 1995 and a review of 1991-1995... The income tax on nonprofit organizations’ unrelated business taxable profits for 1995 totaled $276.6...
général - core.ac.uk - PDF: citeseerx.ist.psu.edu

Synonymes et termes associés français

Exemples français - anglais

général - iate.europa.eu
droit - iate.europa.eu
environnement / finances / agriculture, sylviculture et pêche - iate.europa.eu
[...]
finances - iate.europa.eu
fiscalité - iate.europa.eu
fiscalité - iate.europa.eu
[...]

Traductions en contexte français - anglais

Si le bénéfice imposable est supérieur, il est imposable dans sa totalité.

Where the prize is taxable, it is taxable in its entirety.

général - CCMatrix (Wikipedia + CommonCrawl)
De réduire le bénéfice imposable pour l’entreprise.

Therefore reducing any taxable gain for the company.

général - CCMatrix (Wikipedia + CommonCrawl)
Au quatrième trimestre, son bénéfice imposable est ressorti

In the second quarter that impressive gain was wiped out.

général - CCMatrix (Wikipedia + CommonCrawl)
Aston Martin: Premier bénéfice imposable en vue depuis 2010

Aston Martin on track for first pretax profit since 2010

général - CCMatrix (Wikipedia + CommonCrawl)
Aston Martin-Premier bénéfice imposable en vue depuis 2010

Aston Martin on track for first pre-tax profit since 2010

général - CCMatrix (Wikipedia + CommonCrawl)
Elle a calculé le bénéfice imposable sur cette base.

It then calculated its damages award on this basis.

général - CCMatrix (Wikipedia + CommonCrawl)
Aston Martin-Premier bénéfice imposable en vue depuis 2010

Aston Martin On Target For First Pre-Tax Profit Since 2010

général - CCMatrix (Wikipedia + CommonCrawl)
un bénéfice imposable futur suffisant pour que l’actif d’impôt différé

sufficient taxable income in future years to realize the deferred tax asset

général - CCMatrix (Wikipedia + CommonCrawl)
Le bénéfice imposable est arrondi au millier de francs inférieur.

The taxable income is rounded to the lower thousands of francs ;

général - CCMatrix (Wikipedia + CommonCrawl)
Le bénéfice imposable des opérations poursuivies a augmenté de 5%.

Pretax profit from continuing operations increased 5 percent.

général - CCMatrix (Wikipedia + CommonCrawl)
Elle est déduite du bénéfice imposable de la période d’investissement.

It is deducted from the taxable income of the investment period.

général - CCMatrix (Wikipedia + CommonCrawl)
au moment de la transaction, n'affecte ni le bénéfice comptable ni le bénéfice imposable (perte fiscale).

(b) at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).

général - CCMatrix (Wikipedia + CommonCrawl)
au moment de la transaction, n'affecte ni le bénéfice comptable ni le bénéfice imposable (perte fiscale).

(b)at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).

général - CCMatrix (Wikipedia + CommonCrawl)
au moment de la transaction, n'affecte ni le bénéfice comptable, ni le bénéfice imposable (perte fiscale).

at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).

général - CCMatrix (Wikipedia + CommonCrawl)
au moment de la transaction, n'affecte ni le bénéfice comptable ni le bénéfice imposable (perte fiscale).

(ii) at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).

général - CCMatrix (Wikipedia + CommonCrawl)


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