Glossary entry

German term or phrase:

Abschnittsbesteuerung

English translation:

period taxation / period taxation principle

Added to glossary by Christine Lam
May 13, 2005 13:38
19 yrs ago
1 viewer *
German term

Abschnittsbesteuerung

German to English Law/Patents Law: Taxation & Customs
Ueber die Befreiung von der Körperschaftssteuer wegen Förderung steuerbegünstigter Zwecke ist stest für einen bestimmten Veranlagungszeitraum zu entscheiden (Grundsatz der Abschnittsbesteuerung)
Change log

May 13, 2005 17:18: Johanna Timm, PhD changed "Term asked" from "Abschnitssbesteuerung" to "Abschnittsbesteuerung"

Proposed translations

+2
5 mins
German term (edited): Abschnitssbesteuerung
Selected

principle of period taxation / period taxation principle

I'd say

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Note added at 6 mins (2005-05-13 13:44:41 GMT)
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or: *discrete period taxation*

http://www.law.upenn.edu/fac/reed/taxpolicy/papers/WeisbachP...


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Note added at 1 hr 0 min (2005-05-13 14:38:15 GMT)
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you can drop *principle*, if you want

BTW, no relevant hits for *periodic taxation* (.com, i.e. US sites)
Peer comment(s):

agree Darin Fitzpatrick
50 mins
thanks
agree Sonia Soros
1 day 34 mins
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4 KudoZ points awarded for this answer. Comment: "thank you"
+2
9 mins
German term (edited): Abschnitssbesteuerung

taxation at regular intervals

http://lexikon.freenet.de/Abschnittsbesteuerung see this webpage for an explanation in german (my target term is a bit weak - just can't think of the correct expression at the moment - sorry!)

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Note added at 13 mins (2005-05-13 13:51:08 GMT)
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How about simply periodic taxation? Silfilla is right but I\'d drop the \'principle\'.
Peer comment(s):

agree Laurens Landkroon : indeed, I'd drop the "principle"
14 mins
agree Monika Leit
15 mins
neutral silfilla : the German says nothing about *regularity*; see my note regarding *periodic taxation*
52 mins
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