Glossary entry

Deutsch term or phrase:

Abschnittsbesteuerung

Englisch translation:

period taxation / period taxation principle

Added to glossary by Christine Lam
May 13, 2005 13:38
19 yrs ago
1 viewer *
Deutsch term

Abschnittsbesteuerung

Deutsch > Englisch Rechts- und Patentwesen Recht: Steuern und Zoll
Ueber die Befreiung von der Körperschaftssteuer wegen Förderung steuerbegünstigter Zwecke ist stest für einen bestimmten Veranlagungszeitraum zu entscheiden (Grundsatz der Abschnittsbesteuerung)
Change log

May 13, 2005 17:18: Johanna Timm, PhD changed "Term asked" from "Abschnitssbesteuerung" to "Abschnittsbesteuerung"

Proposed translations

+2
5 Min.
Deutsch term (edited): Abschnitssbesteuerung
Selected

principle of period taxation / period taxation principle

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)
Peer comment(s):

agree Darin Fitzpatrick
50 Min.
thanks
agree Sonia Soros
1 Tag 34 Min.
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4 KudoZ points awarded for this answer. Comment: "thank you"
+2
9 Min.
Deutsch term (edited): Abschnitssbesteuerung

taxation at regular intervals

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\'.
Peer comment(s):

agree Laurens Landkroon : indeed, I'd drop the "principle"
14 Min.
agree Monika Leit
15 Min.
neutral silfilla : the German says nothing about *regularity*; see my note regarding *periodic taxation*
52 Min.
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