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International Cases in Tourism Management > taxation > Flashcards

taxation Flashcards

1
Q

Aufbewahrungspflicht

A

storage obligation

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2
Q

Vermögenswerte

A

assets

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3
Q

Unterschied bill & invoice

A

Rechnung (bill= everyday life; invoice= official document)

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4
Q

Gehaltsliste

A

payroll

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5
Q

Einnahmen aus laufenden Geschäftseinnahmen

A

income from regular/ day-to-day operations

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6
Q

Unterschied income & revenue

A

Einkommen (revenue = zu versteuerndes Einkommen=taxable)

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7
Q

vermieten

A

to let

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8
Q

non-operational income

A

nicht betriebliche Einnahmen (income from interests, dividends, foreign exchange transactions, lease income)

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9
Q

Anhang (zu Gesetz oder Vertrag)

A

schedule (attachment, annex)

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10
Q

Rendite (form of income)

A

return

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11
Q

Steuererklärung

A

tax return, tax declaration

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12
Q

Rückerstattung

A

tax refund

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13
Q

bearbeiten (sachl., bürokratischer Begriff)

A

to process (a tax return)

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14
Q

Wann ist Ihre Steuererklärung fällig?

A

When is your return?

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15
Q

Körperschaft

A

entity

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16
Q

Steuererklärung für juristische Personen

A

entity return

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17
Q

Personengesellschaft

A

partnership

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18
Q

Kapitalgesellschaft

A

corporation

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19
Q

über jmd. Beschwerde/ Anzeige einreichen

A

to make a claim

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20
Q

über jdn. berichten

A

to report on sb.

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21
Q

Anspruch, Behauptung; Beschwerde, Anzeige

A

claim

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22
Q

Steuerausfall

A

tax gap

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23
Q

use vs. utilize

A

utilize= making technical/ formal use of sth.

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24
Q

Steueraufschub (when in trouble, you don’t have to pay taxes until certain time)

A

tax break

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25
Q

Steuerbefreiung (e.g. in launch period of company to flourish/ boost economic areas + for charital purposes)

A

tax exemption

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26
Q

Steuerparadies

A

tax haven

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27
Q

berechnen

A

to compute

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28
Q

Lizenzgebühren

A

royalties

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29
Q

Eigentum ODER Immobilien, Hotels, Häuser

A

property

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30
Q

Steuerberater

A

tax return preparer, tax consultant

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31
Q

missbräuchlich

A

abusive

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32
Q

jdn. eines Verbrechen beschuldigen

A

to charge sb. with a crime

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33
Q

X€ in Rechnung stellen

A

to charge with X€

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34
Q

Belege sammeln

A

to collect documental receipts

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35
Q

ein Steuerguthaben erstatten wir Ihnen auf Ihr Girokonto

A

a tax credit will be refunded on your current account/ checking account

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36
Q

Bei verspäteter Zahlung nehmen wir eine Steuerschätzung vor

A

in the case/event of default/ late payment we’ll execute/ carry out a tax estimate

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37
Q

konfiszieren, pfänden

A

to garnish

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38
Q

Unterschied in case of/ in the case of

A

in case of= dramatic (in case of fire..)

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39
Q

Aufgrund eines Härtefalles beantrage ich Aufschub

A

Due to an extraordinary case/ hardship i hereby apply for a tax break

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40
Q

Bitte reichen Sie Ihre Steuererklärung spätestens am 15. April ein, zugang bei IRS

A

Please file your tax return at the latest by april 15, receipt at IRS

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41
Q

… da meine Ausgaben meine Einnahmen derzeit übersteigen

A

… because my expenses currently exceed my income/ revenues/ gains

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42
Q

Unrechtmäßig erzieltes Einkommen als rechtmäßig deklarieren ist eine Straftat.

A

Declaring illegally generated income/ revenue as legally generated is a crime/ felony

43
Q

absetzbare Kosten/ Ausgaben

A

allowable deductions from revenue

44
Q

Absetzbares aus laufendem Betrieb bei einem Gasthaus

A

transportation: company car; property insurances; installment payments (Ratenzahlung); furniture, renovation costs

45
Q

Barrierefreiheit

A

accessability

46
Q

Hypothek

A

mortgage, lien, property burden; replace a lien against property

47
Q

Steuerbehörde

A

revenue agency, taxation authority

48
Q

IRS

A

Der Internal Revenue Service (IRS) ist die Bundessteuerbehörde der Vereinigten Staaten von Amerika

49
Q

IRC

A

Internal Revenue Code (Hauptbestandteil des Bundessteuergesetzes der USA

50
Q

Einkommenssteuer

A

income tax

51
Q

Grundsteuer

A

estate tax

52
Q

Lohnsteuer

A

payroll tax

53
Q

Schenkungssteuer

A

gift tax

54
Q

Verbrauchssteuern

A

excise tax

55
Q

tax refund

A

Steuerrückerstattung

56
Q

Schätzung

A

estimate

57
Q

Bedenken äußern

A

express one’s concern over sth.

58
Q

eine Steuererstattung beantragen

A

to file a tax return

59
Q

Milliarde, Billionen

A

billion, trillion

60
Q

Steuerausfall

A

tax gap

61
Q

verwalten, erteilen

A

to administer

62
Q

Steuerhinterziehung

A

tax evasion, tax fraud, tax scam

63
Q

Steuervermeidung (legal)

A

tax aviodance (legal utilization of tax regime in order to reduce tax burden)

64
Q

Steuerregelung

A

tax regime

65
Q

zu zahlende Steuer

A

payable tax

66
Q

die Steuer ist fällig am

A

tax is due by

67
Q

mithilfe von, durch

A

(reduce taxes) by means of

68
Q

etwas vorsätzlich, wissentlich versuchen

A

to willfully attempt

69
Q

Steuern umgehen

A

to evade tax

70
Q

eine Steuer erheben

A

to impose a tax on sth.

71
Q

Straftat, Verbrechen

A

felony

72
Q

jdn. mit einer Geldstrafe bestrafen

A

to fine sb. for sth.

73
Q

Strafverfolgung, strafrechtliche Verfolgung

A

prosecution

74
Q

Geldwäsche

A

money laundering

75
Q

IRS Whistleblower Office

A

The IRS Whistleblower Office pays money to people who blow the whistle on persons who fail to pay the tax that they owe. If the IRS uses information provided by the whistleblower, it can award the whistleblower up to 30 percent of the additional tax, penalty and other amounts it collects

76
Q

tipster

A

provides information (tips)

77
Q

Steuerformular

A

tax form

78
Q

Steuerkalender, -tabelle

A

tax schedule

79
Q

steuerbefreit sein

A

to be tax exempt

80
Q

als Bewohner der USA gelten

A

to be deemed resident of the United States

81
Q

Form 1040

A

U.S. individual Income Tax Return

82
Q

Form 1120

A

U.S. Corporation Income Tax Return, used to figure the income tax liability of a corporation

83
Q

etwas aufzählen

A

to enumerate sth.

84
Q

Ausgaben durch Selbstständigkeit

A

expenses related to self-employment

85
Q

etwas berechnen

A

to compute sth.

86
Q

Kapitalzuwachs

A

capital gains

87
Q

Verluste erleiden/ Gewinne machen

A

to incur losses/ gains

88
Q

Ausgaben/ Kosten aus

A

expenses arising from

89
Q

Grundeigentum

A

real property

90
Q

Steuern, geschuldet und fällig am

A

tax owed due to

91
Q

Steuern einbehalten

A

to withhold taxes

92
Q

erwartetes, angepasstes Bruttoeinkommen

A

expected adjusted gross income

93
Q

Warnung vor Steuerbetrug

A

tax fraud alert

94
Q

organisierte Interessensgemeinschaft

A

organized syndicate

95
Q

ein Formular erbitten

A

to solicit a form

96
Q

die Einhaltung von etwas fordern

A

to foster compliance

97
Q

skrupellos

A

unscrupulous

98
Q

Strafen unterliegen

A

to be subject to penalties

99
Q

ein Übersichtsprogramm starten

A

to launch an oversight program

100
Q

Anspruch auf Schadensersatz haben

A

To be entitled to compensation

101
Q

überhöhte Ausgaben

A

inflated expenses

102
Q

betrügerisch, falsch

A

fraudulent

103
Q

Briefkastenfirma

A

shell/letterbox/offshore/phantom company

104
Q

tax gap in national budget

A

lacking tax income (fehlende Steuereinnahmen)

International Cases in Tourism Management (8 decks)

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