Examples of using A deduction in English and their translations into Croatian
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Colloquial
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Ecclesiastic
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Computer
A deduction without inclusion means a deduction of a payment from the taxable base in one jurisdiction without a corresponding inclusion of that payment in the taxable base of a taxpayer in another jurisdiction.
The first Member State shall allow an amount equal to the tax paid in Greece, Spain or Portugal in accordance with paragraph 1 on that income as a deduction from the tax on the income of the company
Therefore, the payment made shall be accounted for as a deduction from equity for the shares withheld,
A deduction of a payment from the taxable base in the jurisdiction in which the payment has its source without a corresponding inclusion for tax purposes of the same payment in the other jurisdiction('deduction without inclusion');
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.
See note Note: For each 0.79 mm decrease in wall thickness below 7.94 mm, a deduction of 1.5% for longitudinal
prudential rules in Regulation(EU) No 575/2013 relating to own-funds with provisions requiring a deduction from own funds where NPEs are not sufficiently covered by provisions
be subject to a deduction of a lower threshold of a fixed amount in order to avoid litigation in an excessive number of cases;
Taking into account that the effect of hybrid mismatches is usually a double deduction(i.e. deduction in both states) or a deduction of the income in one state without inclusion in the tax base of another,
To get a deduction for the workplace you needget a notice to the tax inspectorate for the employer, on the basis
hybrid mismatches is usually a double deduction(i.e. deduction in both states)
where the minimum coverage requirement is not met, a deduction of the difference between the level of the actual coverage
against a deduction that arises under a hybrid mismatch arrangement giving rise to a double deduction or a deduction without inclusion between third countries.
for example a deduction for social, cultural
Taking into account that the effect of hybrid mismatches is usually a double deduction(i.e. deduction in both states) or a deduction of the income in one state without inclusion in the tax base of another,
this leads to a situation where there is a deduction in the Member State in which the payment has its source without a corresponding inclusion of the same payment in the other Member State,
Who can claim a deduction?
Where to apply for a deduction.