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Subject: progression clause (налог.) gen. помогите, пожалуйста, перевести этот progression clauseIncome derived on business days spent in foreign countries may be exempt from tax in Germany under the progression clause generally contained in tax treaties. However, proof of actual foreign tax paid or a waiver of the taxation of such income by the foreign tax authorities is required нашла в сети "освобождение с прогрессией ", однако в Росс.-герм. соглашении в" консультант-плюс" ничего похожего не нашла, в английском тексте UK-RF никакой progression не выловила((( |
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There are a few situations where the taxpayer is required to pay taxes even though the income is less than the personal allowance, especially when tax-exempt income (such as foreign-sourced income) must be considered for the determination of the applicable income tax rate (progression clause). Taxes are then assessed based on a sliding scale. http://www.howtogermany.com/pages/germantaxes.html |
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спасибо, однако мне нужна не англ. пояснялка. а русск.. термин. хотя и с пояснением тоже вопрос, т.к. я нашла такое - ... so-called “progression clause” (which generally provides that the tax rate levied by one State on taxable income is determined on the basis of the taxpayer’s total income - including income exempt by the treaty) http://www.kpmg.com/LU/en/IssuesAndInsights/Articlespublications/Documents/2012Luxembourg-Platform-for-Business.pdf |
| Доказывается, что из сложившихся в теории и практике международно-правовых подходов к устранению двойного налогообложения дивидендов («освобождение с прогрессией» / «exemption with progression» ... |
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