Examples of using Double deduction in English and their translations into Swedish
{-}
-
Colloquial
-
Official
-
Medicine
-
Ecclesiastic
-
Ecclesiastic
-
Official/political
-
Computer
-
Programming
-
Political
Hybrid entity mismatch leading to a double deduction.
A double deduction means that the same payment is deductible from the taxable base in more than one jurisdiction.
An imported mismatch may involve the import of a double deduction.
To the extent a hybrid mismatch results in a double deduction, a deduction shall only be provided in the source state of the payment.
This difference in qualification may lead to double exemptions or double deductions.
Hence, you see, my double deduction that you had been out in vile weather,
The rules laid down in Article 9, paragraph 1, also apply to a hybrid permanent establishment mismatch leading to a double deduction.
Those mismatches may lead to non-taxation without inclusion, a double deduction or a deduction without inclusion,
This may lead to a double deduction of the same payment,
Based on the Anti-Tax Avoidance Directive in case of a hybrid entity mismatch between two Member States leading to a double deduction, a deduction should only be given in the Member State where such payment has its source.
A dual resident mismatch may lead to a double deduction if a payment made by a dual resident taxpayer is deducted under the laws of both jurisdictions where the taxpayer is resident.
in the other jurisdiction('double deduction');
To the extent that a hybrid mismatch results in a double deduction of the same payment,
in the other jurisdiction('double deduction');
They are limited to rectifying instances of double deduction, deduction in one state without inclusion in the tax base of the other state
leading to a double deduction within the meaning of Article 2, paragraph 9, subparagraph a.
Taxpayers may benefit from low tax rates or double deductions or ensure that their income remains untaxed by making it deductible in one jurisdiction whilst this is not included in the tax base across the border either.
indirectly, against a deduction that arises under a hybrid mismatch arrangement giving rise to a double deduction(Article 9,
The EESC endorses the Commission's efforts to counter double deductions or a deduction without inclusion, generated by imported mismatches as set out in Article 9(4)
addresses the full range of double deduction outcomes, in order to prevent taxpayers from exploiting remaining loopholes.
the same rules should apply as for neutralising a hybrid entity mismatch leading to a double deduction or to a deduction without inclusion respectively.
indirectly, against a deduction that arises under a hybrid mismatch arrangement giving rise to a double deduction or a deduction without inclusion between third countries.
To the extent that a hybrid mismatch between Member States results in a double deduction of the same payment,
As hybrid mismatches could lead to a double deduction or to a deduction without inclusion,
To the extent that a hybrid mismatch involving a third country results in a double deduction of the same payment,
A hybrid permanent establishment mismatch may lead to a double deduction within the meaning of Article 2,
To the extent that a hybrid mismatch involving a third country results in a double deduction of the same payment,
To take into account this so-called dual inclusion of income the proposal aims to neutralise a double deduction only to the extent that the same payment,
As hybrid entity mismatches involving third countries may lead to a double deduction or to a deduction without inclusion,