Примери за използване на Taxation authorities на Английски и техните преводи на Български
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Examination by taxation authorities.
Contingent liabilities andcontingent assets may arise, for example, from unresolved disputes with the taxation authorities.
Tax protection- presentation in front of the taxation authorities during tax revisions and conclusions.
Current tax assets andliabilities are measured at the amount expected to be recovered from or paid to the taxation authorities.
Such an amount paid or payable to taxation authorities is charged to equity as a part of the dividends.
A When an entity pays dividends to its shareholders,it may be required to pay a portion of the dividends to taxation authorities on behalf of shareholders.
If the amount the taxation authorities will permit as a deduction in future periods is not known at the end of the period, it shall be estimated, based on information available at the end of the period.
Current tax assets and liabilities for the current andprior periods are measured at the amounts expected to be recovered or paid to the taxation authorities.
The profit(loss) for a period,determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable(recoverable).
Mr. Ivan Galabov, Expert at the Bulgarian Chamber of Commerce and Industry, suggested closer collaboration and online exchange of information between the customs,police and taxation authorities.
The difference between the tax base of the research costs,being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset.
To comply with our legal obligations to you, for example health andsafety obligations while you are on our premises, or to a third party(e.g. the taxation authorities);
The difference between the tax base of the research costs,being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset;
The temporary difference is the difference between the carrying amount of the asset andits tax base, which is the original cost of the asset less all deductions in respect of that asset permitted by the taxation authorities when.
The difference between the tax base of the research costs,being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset.
The temporary difference is the difference between the carrying amount of the asset andits tax base which is the original cost of the asset less all deductions in respect of that asset permitted by the taxation authorities in determining taxable profit of the current and prior periods.
For example, if the amount that the taxation authorities will permit as a deduction in future periods is dependent upon the entitys share price at a future date, the measurement of the deductible temporary difference should be based on the entitys share price at the end of the period.
As with the research costs discussed in paragraphs 9 and 26(b) of this Standard,the difference between the tax base of the employee services received to date(being the amount the taxation authorities will permit as a deduction in future periods), and the carrying amount of nil, is a deductible temporary difference that results in a deferred tax asset.
Agreement or disagreement by the taxation authority with the tax treatment or a similar tax treatment used by the entity;
Taxation authority' refers to the body or bodies that decide whether tax treatments are acceptable under tax law.
Information that the taxation authority has agreed or disagreed with a similar tax treatment used by another entity; and.
An entity shall consider whether it is probable that a taxation authority will accept an uncertain tax treatment.
Or(b) how the entity expects the taxation authority to make its examination and resolve issues that might arise from that examination.
If an entity concludes it is not probable that the taxation authority will accept an uncertain tax treatment, the entity shall reflect the effect of uncertainty in determining the related taxable profit(tax loss), tax bases, unused tax losses, unused tax credits or tax rates.
Consequently, a dispute orexamination of a particular tax treatment by the taxation authority may affect an entity's accounting for a current or deferred tax asset or liability.
A5 If an entity concludes it is probable that a taxation authority will accept an uncertain tax treatment, the entity shall determine whether to disclose the potential effect of the uncertainty as a tax-related contingency applying paragraph 88 of IAS 12.
If an entity concludes it is probable that the taxation authority will accept an uncertain tax treatment, the entity shall determine the taxable profit(tax loss), tax bases, unused tax losses, unused tax credits or tax rates consistently with the tax treatment used or planned to be used in its income tax filings.
In assessing whether and how an uncertain tax treatment affects the determination of taxable profit or tax loss, tax bases, unused tax losses, unused tax credits and tax rates,an entity assumes that a taxation authority with the right to examine amounts reported to it will examine those amounts and will have full knowledge of all relevant information when it makes those examinations.
In assessing whether and how an uncertain tax treatment affects the determination of taxable profit(tax loss), tax bases, unused tax losses, unused tax credits and tax rates,an entity shall assume that a taxation authority will examine amounts it has a right to examine and have full knowledge of all related information when making those examinations.