Ertragsteuerliche Behandlung

15:11 May 4, 2020 

I am sticking with my initial "Tax deductibility of expenses" because that's what it really is about while avoiding a duplication of the term "income tax" in two completely different contexts. Thanks for all your help.

13:54 May 4, 2020 

Revenue in the USA means the cumulative amount of undiluted flow of income or more commonly called EBITDA, i.e. "Earnings before interest, taxes, depreciation, and amortization". The term was originally coined by Mario Gabelli, I believe and has since become a fixed part of the accounting vocabulary

08:55 May 3, 2020 

OK. Danke für den reminder. Ich lese dann interessiert hier mit, ggf. kann auch der Kunde eine Idee zur Lösung des Probs beitragen?

08:22 May 3, 2020 

Ich kann trotzdem nicht 2 mal dieselbe Übersetzung für andere Sachverhalte verwenden, ganz egal wie toll das im IFRIC erklärt ist

08:21 May 3, 2020 

= Interpretation des IFRS Interpretations Committee, zu IAS 12. Diese Standardinterpretationen dienen der Vermeidung von Fehlauslegungen der Standards durch ihre Benutzer.

08:19 May 3, 2020 

Hi A or S,
many thanks, much appreciated. My problem remains that I already have "Income tax treatment" as a different heading where it talks about Einkommenssteuer - but that in Germany only means the income tax for private persons. For companies it's not called income tax but Körperschaftssteuer and I can't use the same heading for two different things. It's a bit of a dilemma. I agree that in EN it would simply be income tax, but unfortunately in DE there are 2 separate types of taxes that fall under the one term income tax in EN....

08:14 May 3, 2020 

IFRIC 23
Uncertainty over ***Income Tax Treatments***

Summary of IFRIC 23
Issue
IFRIC 23 clarifies the accounting for uncertainties in income taxes.

Scope
The interpretation is to be applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over ***income tax treatments*** under IAS 12.

IAS 12 — Income Taxes
Objective of IAS 12
The objective of IAS 12 (1996) is to prescribe the accounting treatment for income taxes.

In meeting this objective, IAS 12 notes the following:

It is inherent in the recognition of an asset or liability that that asset or liability will be recovered or settled, and this recovery or settlement may give rise to future tax consequences which should be recognised at the same time as the asset or liability An entity should account for the tax consequences of transactions and other events in the same way it accounts for the transactions or other events themselves.

IFRIC 23 Unsicherheit bezüglich der ertragsteuerlichen Behandlung
Zusammenfassung von IAS 12
Zielsetzung von IAS 12
Das Ziel von IAS 12 (überarbeitet 1996) ist die Regelung der Bilanzierung von Ertragsteuern

20:06 May 2, 2020 

OK, understood, your customer can English. It happens. Maybe "Employer tax accounting" for "ertragsteuerliche Behandlung" and "Employee tax accounting" for "Einkommensteuerrechtliche Behandlung".

19:44 May 2, 2020 

Hi Robin, I would also have preferred VAT but sales tax is the term required by the customer. And yes, my question does relate to the corporate income tax (as it is called in the US) but so far no better suggestion than my current solution has popped up. The "tax treatment" is simply too blunt for my purposes, if you would see the document structure you probably would agree. Thanks for your input.

19:34 May 2, 2020 

I would say the "einkommensteurrechtliche Behandlung" (only one "s", please!) refers to personal income tax, and the "ertragsteuerliche Behandlung" refers to the employer's taxes. And please remember that, even if the text is directed at a U.S. audience, USt is still "VAT" if the context is Germany. Only use "sales tax" if the context is a country in which sales taxes are levied, such as the U.S. And before I forget, please remember that KESt is not "capital gains tax", not least because it taxes periodic income such as dividends and interest, as well as actual capital gains.