Glossary entry (derived from question below)
English term or phrase:
apportionment falls
Chinese translation:
（税款）分摊减少
Added to glossary by
Sam Q
Jul 31, 2008 17:00
15 yrs ago
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English term
apportionment falls
English to Chinese
Bus/Financial
Law: Taxation & Customs
Can anyone help me with the term " apportionment falls" please? As it appear in the sentence " no apportionment falls if the Controlled Foreign Companies satisfy the exampt test", and "Where a CFC is resident in a territory , carries on a business in that territory and satisfies particular requirements in respect of income or gains, no apportionment falls to be made for that accounting period" Many thanks
Proposed translations
+2
7 hrs
Selected
（税款）分摊减少
我猜这里的 apportionment可能是指“税款的分摊”。
4 KudoZ points awarded for this answer.
Comment: "agree thanks"
+1
2 days 1 hr
分配；分摊
http://www.hmrc.gov.uk/manuals/intmanual/INTM210040.htm
http://www.hmrc.gov.uk/manuals/intmanual/INTM210040.htm
The above links will give you an idea of what apportionment is.
just a note: both profit & deductible are apportioned.
falls --〉is used as a verb meaning to occur or apply.
your 1st sentence means no apportionment will occur or will be made bec. the company is exempted to pay taxes.
2nd sentence means apportionment will not apply to the particular accounting period.
sample sentences:
Finance Act 2007 (c. 11) - Statute Law Databasean apportionment under section 747(3) falls to be made as regards an accounting period ( “the relevant accounting period”) of a controlled foreign company, ...
www.statutelaw.gov.uk/content.aspx?LegType=All Primary&Page... - 70k - Cached - Similar pages
Laws of United Kingdom- ITC Services Online(a) the income of the company for any accounting period; and .... apart from the apportionment, falls in respect of distributions made by the company for ...
www.itc.gov.fj/lawnet/lawnetuk/uk_act/1988act_1_36.html - 38k - Cached - Similar pages
http://www.hmrc.gov.uk/manuals/intmanual/INTM210040.htm
The above links will give you an idea of what apportionment is.
just a note: both profit & deductible are apportioned.
falls --〉is used as a verb meaning to occur or apply.
your 1st sentence means no apportionment will occur or will be made bec. the company is exempted to pay taxes.
2nd sentence means apportionment will not apply to the particular accounting period.
sample sentences:
Finance Act 2007 (c. 11) - Statute Law Databasean apportionment under section 747(3) falls to be made as regards an accounting period ( “the relevant accounting period”) of a controlled foreign company, ...
www.statutelaw.gov.uk/content.aspx?LegType=All Primary&Page... - 70k - Cached - Similar pages
Laws of United Kingdom- ITC Services Online(a) the income of the company for any accounting period; and .... apart from the apportionment, falls in respect of distributions made by the company for ...
www.itc.gov.fj/lawnet/lawnetuk/uk_act/1988act_1_36.html - 38k - Cached - Similar pages
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