avskattning

English translation: downward tax adjustment; (CGT) balancing charge

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:avskattning
English translation:downward tax adjustment; (CGT) balancing charge
Entered by: Rosica Dimitrova

15:36 Feb 22, 2014
Swedish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Swedish term or phrase: avskattning
Om tillgångens marknadsvärde överstiger dess omkostnadsbelopp (dvs när tillgångens värde gått upp), behöver man inte göra någon avskattning.
Avskattning vid karakätersbyte

Ref. http://www.blinfo.se/ordlista/2013/9/karaktarsbyte__6653
Rosica Dimitrova
Bulgaria
Local time: 22:01
downward tax adjustment; (CGT) balancing charge
Explanation:
not the same as uttagsbeskattning > exit taxation.

Balancing (tax) charge in capital allowances for CGT/capital gains tax is a minus and a balancing allowance a plus.


Selected response from:

Adrian MM. (X)
Local time: 21:01
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3exit taxation
Sven Petersson
3downward tax adjustment; (CGT) balancing charge
Adrian MM. (X)


Discussion entries: 1





  

Answers


4 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
exit taxation


Explanation:
Insufficient context provided for generation of a confident answer.


    Reference: http://lup.lub.lu.se/luur/download?func=downloadFile&recordO...
Sven Petersson
Sweden
Local time: 21:01
Native speaker of: Native in SwedishSwedish, Native in EnglishEnglish
PRO pts in category: 87
Login to enter a peer comment (or grade)

7 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
downward tax adjustment; (CGT) balancing charge


Explanation:
not the same as uttagsbeskattning > exit taxation.

Balancing (tax) charge in capital allowances for CGT/capital gains tax is a minus and a balancing allowance a plus.




Example sentence(s):
  • A balancing adjustment is a balancing allowance or balancing charge. www.hmrc.gov.uk/manuals/camanual/ca41300.htm‎
  • If the CRA does not permit a corresponding downward adjustment, double taxation may result.
Adrian MM. (X)
Local time: 21:01
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 77
Notes to answerer
Asker: Thanks, this was exactly the term I was looking for.

Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search