apportionment falls

Chinese translation: (税款)分摊减少

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase: apportionment falls
Chinese translation:(税款)分摊减少
Entered by: Sam Q

17:00 Jul 31, 2008
English to Chinese translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: apportionment falls
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
Sam Q
Local time: 12:33
(税款)分摊减少
Explanation:
我猜这里的 apportionment可能是指“税款的分摊”。
Selected response from:

Julia Zou
China
Local time: 20:33
Grading comment
agree thanks
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2(税款)分摊减少
Julia Zou
3 +1分配;分摊
karcsy


  

Answers


7 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
(税款)分摊减少


Explanation:
我猜这里的 apportionment可能是指“税款的分摊”。

Julia Zou
China
Local time: 20:33
Meets criteria
Native speaker of: Native in ChineseChinese
PRO pts in category: 40
Grading comment
agree thanks

Peer comments on this answer (and responses from the answerer)
agree  William He
50 mins
  -> Thank you!

agree  ukheidi
2 days 8 hrs
  -> Thank you!
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2 days 1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
分配;分摊


Explanation:
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






karcsy
Local time: 20:33
Meets criteria
Native speaker of: Native in ChineseChinese
PRO pts in category: 28

Peer comments on this answer (and responses from the answerer)
agree  orientalhorizon: 此处为“不会发生(或进行)分配(或分摊)”,是指应税利润或可抵减税额的分配或分摊。
7 hrs
  -> 感恩!
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