данък "брутация"

English translation: tax gross-up

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Bulgarian term or phrase:данък "брутация"
English translation:tax gross-up
Entered by: Andrei Vrabtchev

14:36 Apr 26, 2012
Bulgarian to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Bulgarian term or phrase: данък "брутация"
Става дума за решение на съд, съгласно което ответникът трябва да заплати, освен обезщетението, данъкът, който спечелилият делото трябва да плати във връзка с приходите от обезщетенията. Тук обаче данъкът се изчислява по обратен ред, т.е. ако лицето трябва да получи обезщетение 100 евро от съда, а данъкът е 20%, то дължимият данък не е 20 евро, а се изчислява, така че чистата сума за ответника да остане 100 евро, т.е. ако брутната сума е Х, по формулата х - 20%х = 100, при което х се получава 125, а данъкът съответно 25 евро, а не 20.

Надявам се да не ми е прекалено объркано обяснението. Не мога да дам оригиналния контекст поради съображения за поверителност, затова давам този пример.
Maria Dimitrova
Bulgaria
Local time: 13:55
to "gross up" the payment (to include amount for tax deduction)
Explanation:
A gross up clause is a provision in a contract which provides that all payments must be made in the full amount, free of any deductions or withholdings, and without exercising any right of set-off. The provision will usually indicate that if there is a mandatory withholding or deduction by operation of law (usually with respect to tax), then the paying party shall "gross up" the payment so that the receiving party receives the same net amount.
[edit]
Sample clause
"All payments to be made under this Agreement shall be made in cleared funds, without any deduction or set-off and free and clear of and without deduction for or on account of any taxes, levies, imports, duties, charges, fees and withholdings of any nature now or hereafter imposed by any governmental, fiscal or other authority save as required by law. If a Party to this Agreement is compelled to make any such deduction, it will pay to the receiving Party such additional amounts as are necessary to ensure receipt by the receiving Party of the full amount which that party would have received but for the deduction."
http://en.wikipedia.org/wiki/Gross_up_clause

Може и "gross up payment"
Selected response from:

Andrei Vrabtchev
Bulgaria
Local time: 13:55
Grading comment
2 KudoZ points were awarded for this answer



Summary of answers provided
5to "gross up" the payment (to include amount for tax deduction)
Andrei Vrabtchev
Summary of reference entries provided
"tax gross-up"
Ivan Klyunchev

Discussion entries: 1





  

Answers


7 mins   confidence: Answerer confidence 5/5
to "gross up" the payment (to include amount for tax deduction)


Explanation:
A gross up clause is a provision in a contract which provides that all payments must be made in the full amount, free of any deductions or withholdings, and without exercising any right of set-off. The provision will usually indicate that if there is a mandatory withholding or deduction by operation of law (usually with respect to tax), then the paying party shall "gross up" the payment so that the receiving party receives the same net amount.
[edit]
Sample clause
"All payments to be made under this Agreement shall be made in cleared funds, without any deduction or set-off and free and clear of and without deduction for or on account of any taxes, levies, imports, duties, charges, fees and withholdings of any nature now or hereafter imposed by any governmental, fiscal or other authority save as required by law. If a Party to this Agreement is compelled to make any such deduction, it will pay to the receiving Party such additional amounts as are necessary to ensure receipt by the receiving Party of the full amount which that party would have received but for the deduction."
http://en.wikipedia.org/wiki/Gross_up_clause

Може и "gross up payment"

Andrei Vrabtchev
Bulgaria
Local time: 13:55
Native speaker of: Native in BulgarianBulgarian, Native in EnglishEnglish
PRO pts in category: 18

Peer comments on this answer (and responses from the answerer)
neutral  Ivan Klyunchev: Вижте горе.
4 hrs
  -> Да, ако се търси съществително, съм съгласен с tax gross-up
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Reference comments


5 hrs
Reference: "tax gross-up"

Reference information:
http://www.google.com/search?hl=en&as_q=ІЕЕЕ 421&as_epq=&as_...

Ivan Klyunchev
Bulgaria
Native speaker of: Native in BulgarianBulgarian
PRO pts in category: 12
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