Glossary entry (derived from question below)
Bulgarian term or phrase:
данък "брутация"
English translation:
tax gross-up
Added to glossary by
Andrei Vrabtchev
Apr 26, 2012 14:36
12 yrs ago
2 viewers *
Bulgarian term
данък "брутация"
Bulgarian to English
Bus/Financial
Law: Taxation & Customs
Става дума за решение на съд, съгласно което ответникът трябва да заплати, освен обезщетението, данъкът, който спечелилият делото трябва да плати във връзка с приходите от обезщетенията. Тук обаче данъкът се изчислява по обратен ред, т.е. ако лицето трябва да получи обезщетение 100 евро от съда, а данъкът е 20%, то дължимият данък не е 20 евро, а се изчислява, така че чистата сума за ответника да остане 100 евро, т.е. ако брутната сума е Х, по формулата х - 20%х = 100, при което х се получава 125, а данъкът съответно 25 евро, а не 20.
Надявам се да не ми е прекалено объркано обяснението. Не мога да дам оригиналния контекст поради съображения за поверителност, затова давам този пример.
Надявам се да не ми е прекалено объркано обяснението. Не мога да дам оригиналния контекст поради съображения за поверителност, затова давам този пример.
Proposed translations
(English)
5 | to "gross up" the payment (to include amount for tax deduction) | Andrei Vrabtchev |
References
"tax gross-up" | Ivan Klyunchev |
Change log
May 3, 2012 04:15: Andrei Vrabtchev changed "Edited KOG entry" from "<a href="/profile/141209">Maria Dimitrova's</a> old entry - "данък \"брутация\""" to ""tax gross-up""
Proposed translations
7 mins
Selected
to "gross up" the payment (to include amount for tax deduction)
A gross up clause is a provision in a contract which provides that all payments must be made in the full amount, free of any deductions or withholdings, and without exercising any right of set-off. The provision will usually indicate that if there is a mandatory withholding or deduction by operation of law (usually with respect to tax), then the paying party shall "gross up" the payment so that the receiving party receives the same net amount.
[edit]
Sample clause
"All payments to be made under this Agreement shall be made in cleared funds, without any deduction or set-off and free and clear of and without deduction for or on account of any taxes, levies, imports, duties, charges, fees and withholdings of any nature now or hereafter imposed by any governmental, fiscal or other authority save as required by law. If a Party to this Agreement is compelled to make any such deduction, it will pay to the receiving Party such additional amounts as are necessary to ensure receipt by the receiving Party of the full amount which that party would have received but for the deduction."
http://en.wikipedia.org/wiki/Gross_up_clause
Може и "gross up payment"
[edit]
Sample clause
"All payments to be made under this Agreement shall be made in cleared funds, without any deduction or set-off and free and clear of and without deduction for or on account of any taxes, levies, imports, duties, charges, fees and withholdings of any nature now or hereafter imposed by any governmental, fiscal or other authority save as required by law. If a Party to this Agreement is compelled to make any such deduction, it will pay to the receiving Party such additional amounts as are necessary to ensure receipt by the receiving Party of the full amount which that party would have received but for the deduction."
http://en.wikipedia.org/wiki/Gross_up_clause
Може и "gross up payment"
Peer comment(s):
neutral |
Ivan Klyunchev
: Вижте горе.
4 hrs
|
Да, ако се търси съществително, съм съгласен с tax gross-up
|
2 KudoZ points awarded for this answer.
Reference comments
5 hrs
Discussion