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Wat (wie) is deferred tax - definitie
Deferred tax
Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment.
Tax deferral
Tax deferral refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same.
Hotel tax
TYPE OF TAX
Bed tax; Transient occupancy tax; Lodging tax; Visitors' tax
A hotel tax or lodging tax is charged in most of the United States, to travelers when they rent accommodations (a room, rooms, entire home, or other living space) in a hotel, inn, tourist home or house, motel, or other lodging, generally unless the stay is for a period of 30 days or more. In addition to sales tax, it is collected when payment is made for the accommodation, and it is then remitted by the lodging operator to the city or county.
Voorbeelden uit tekstcorpus voor deferred tax
1. However, deferred tax provisioning for the period restricted the bottom line growth to Rs 1,11' million.
2. It also set aside reserves against potential losses related to deferred tax assets and an technology asset appraisal.
3. Bloomberg Gazprom said 2004 profit rose to the highest in four years as international sales surged amid higher fuel prices and the company‘s deferred tax charge shrank.
4. The Sunnyvale, California–based company said net income reflected the effect of a partial reversal of a deferred tax asset valuation allowance of $226.3m.
5. The company said an increase in taxation of UK oil and gas production would lead to a one–time deferred tax charge of around $600 million.