organschaft – English Translation – Keybot Dictionary

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&nbsp;<a href='https://iate.europa.eu/home'>IATE</a> 12
=> Organschaft
&nbsp;<a href='https://iate.europa.eu/home'>IATE</a> 16
=> tax group

Keybot      39 Results   11 Domains
  www.santuariobussolengo.it  
Im Rahmen der laufenden Betreuung gehören hierzu insbesondere die Optimierung von Konzernstrukturen zur Steuerfreistellung von Dividenden und Veräußerungsgewinnen, die Nutzung von Gestaltungsmöglichkeiten zur Besteuerung von Unternehmensgruppen auf konsolidierter Basis (ertrag- und umsatzsteuerliche Organschaft), die Steuerplanung mit Holdinggesellschaften im In- und Ausland sowie die Verlagerung von Unternehmensfunktionen aus dem und in das Inland, die Optimierung der Abzugsfähigkeit von Fremdfinanzierungsaufwendungen etc.
In the scope of day-to-day consulting, this especially includes optimising group structures for tax exemption of dividends and gains on disposal, utilization of structuring possibilities for taxation of groups of companies on a consolidated basis (income and tax consolidation), tax planning with holding companies in Germany and abroad and the shifting of company functions to and from Germany, optimising the deductibility of borrowing costs etc.
  www.palais12.com  
Co-Autor: Prinz/Witt, Steuerliche Organschaft, 2015
Co-author: Prinz/Witt, Consolidated tax filing status 2015
  www2.ceatec.com  
Dazu wurde das für Kliniken und Krankenhäuser häufig präferierte Geschäftsmodell der umsatzsteuerlichen Organschaft in der Rechtsform einer GmbH ausgewählt und ein externes Facility-Management-Dienstleister-Konsortium als Minderheitsgesellschaft hinzugezogen.
In order to do this, the business model of an income tax group was selected in the legal form of a GmbH (limited liability corporation) and an external facility management service provider consortium was added as a minority interest company, thereby guaranteeing the necessary expertise. The goal is ambitious, yet realistic: Charité CFM Facility Management GmbH is supposed to achieve savings in the triple-digit million range for the public budget by 2010.We supported the process from its design, through the contract award process to the implementation of the planned founding of the companies. The contract and project volume amounts to approximately EUR 120 million per year and is planned for a term of at least five to seven years.
  www.allianz.com  
Nach dem am 26. Februar 2013 in Kraft getretenen Gesetz zur Änderung und Vereinfachung der Unternehmensbesteuerung und des steuerlichen Reisekostenrechts müssen Gewinnabführungsverträge mit Gesellschaften in der Rechtsform der GmbH zur Anerkennung der steuerlichen Organschaft nun einen sogenannten „dynamischen Verweis“ auf § 302 AktG vorsehen.
A legislative change has necessitated the amendment of the aforementioned company agreements. Pursuant to the law on changing and simplifying corporate taxation and the tax travel expense law that came into force on February 26, 2013, profit transfer agreements with companies legally structured as a GmbH must now, for recognition of the tax group, provide a so-called "dynamic reference" to § 302 of the German Stock Corporation Act. With the amendment agreements, these new requirements will be met. The previously provided reference to the legal regulation on loss assumption pursuant to § 302 of the German Stock Corporation Act will be supplemented by the dynamic reference "in the applicable version thereof".
  2 Hits www.dpdhl.com  
Umsatzeinbußen durch die Wirtschaftskrise und strukturelle Effekte nach dem Ausscheiden der Postbank aus der umsatzsteuerlichen Organschaft konnten durch striktes Kostenmanagement weitgehend kompensiert werden, Lohn- und Kostensteigerungen haben das Ergebnis belastet.
Division EBIT was €1,383 million, well below the prior-year level of €2,179 million. Fourth-quarter EBIT amounted to €503 million (previous year: €442 million). The repayment awarded in the EU state aid proceedings had increased earnings by €572 million in the previous year. After adjustment for non-recurring expenses such as €29 million from the sale of DHL Global Mail Services SAS in France (previous year: non-recurring income of €538 million), EBIT declined by 14.0% to €1,412 in the year under review (previous year: €1,641 million). In the fourth quarter, however, EBIT rose by 7.4% to €511 million, thanks to stringent cost management. The Arcandor insolvency resulted in expenses of €34 million in the reporting year. EBIT before non-recurring items has not been adjusted for this charge. Through strict cost management, we were able to compensate to a large extent for revenue declines arising from the recession and the structural changes resulting from removing Postbank from the VAT group. Wage and cost increases impacted earnings, however. Return on sales amounted to 10.1%.