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Tercüme - Türkçe-İngilizce - Söz konusu zararın enflasyon düzeltmesi nedeniyle...

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Bu yazının aşağıdaki dillerde karşılığı vardır: Türkçeİngilizce

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Başlık
Söz konusu zararın enflasyon düzeltmesi nedeniyle...
Metin
Öneri smile_izm
Kaynak dil: Türkçe

Söz konusu zararın enflasyon düzeltmesi nedeniyle ortaya çıkan sermaye düzeltmesi olumlu farkları hesabından düşülmesi mümkündür. Bu nedenle kar dağıtımına ilişkin karar alınırken,söz konusu mahsuba ilişkin de karar alınması gerekmektedir.
Hollanda ile yapılan çifte vergilemeyi önleme anlaşmasının 10. Maddesine göre kar dağıtımı nedeniyle kesilecek vergi oranı %15’ tir.Ancak söz konusu kazancın Hollanda’da kurumlar vergisine tabi tutulmaması halinde,
kesilecek vergi oranı %10’a düşmektedir.
Çeviriyle ilgili açıklamalar
iş için çok acil,, lütfenn

Başlık
Emerging due to the inflation adjustment...
Tercüme
İngilizce

Çeviri Mesud2991
Hedef dil: İngilizce

It is possible for the share capital adjustment, which has appeared due to the inflation adjustment of the deficiency in question, to drop due to positive differences. For this reason, when a decision on profit distribution is taken, it is also required that a decision on the deduction in question be taken. As per Article 10 of the double-tax agreement made with the Netherlands, the tax rate that is to be cut due to profit distribution is 15%. However, the tax rate that is to be cut decreases to 10% unless the profit in question is subject to corporate tax in the Netherlands.
Çeviriyle ilgili açıklamalar
This was a very difficult translation, and I'm not 100% sure that we got it right. However, I think this is as close as we can get it.
En son kafetzou tarafından onaylandı - 22 Şubat 2014 18:08





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14 Şubat 2014 02:22

kafetzou
Mesaj Sayısı: 7963
We generally say "The Netherlands" in English, not Holland.

14 Şubat 2014 15:07

Mesud2991
Mesaj Sayısı: 1331
OK. I changed it to "the Netherlands".

20 Şubat 2014 06:12

kafetzou
Mesaj Sayısı: 7963
Also, why did you write "is supposed to be cut"? Is it just for "kesilecek"? If so, why isn't it just "will be cut"?

20 Şubat 2014 06:13

kafetzou
Mesaj Sayısı: 7963
double-tax agreement = reciprocal tax agreement?

20 Şubat 2014 10:38

Mesud2991
Mesaj Sayısı: 1331
As far as I am concerned, they expect the tax rate to be cut under the related article of the agreement. And to my knowledge, one of the meanings of the suffix "-ecek, -acak" is to expect something. As for "will be cut", I don't know, isn't it the same thing, more or less?

20 Şubat 2014 17:34

kafetzou
Mesaj Sayısı: 7963
Not really. Is supposed to be cut means more like we were expecting it but now we're doubtful.

20 Şubat 2014 18:13

Mesud2991
Mesaj Sayısı: 1331
OK. Then let's go with 'will be cut'. As a matter of fact, I am not really sure about my translation. If you, too, are in some doubt, you can reject it.

21 Şubat 2014 07:39

kafetzou
Mesaj Sayısı: 7963
I find the original really hard to understand, but it seems like your translation is pretty close to correct. I'm going to make a few small changes and then accept it.

21 Şubat 2014 07:44

kafetzou
Mesaj Sayısı: 7963
However, I need your help. What happened to the words "sermaye düzeltmesi" in your first sentence? Isn't that the subject of the sentence?

21 Şubat 2014 10:53

Mesud2991
Mesaj Sayısı: 1331
The subject of the first sentence, I think, is "sermaye düzeltmesi olumlu farkları". I used a dictionary, thereby translating the terms. Here is what a dictionary suggests for the the phrase above: positive distinction from share capital adjustment (does this sound right to you?)

http://tureng.com/search/sermaye%20d%c3%bczeltmesi%20olumlu%20farklar%c4%b1

However, the subject might be "it" (gizli özne) as in the following:

It is possible for it to be deducted from the account for positive distinction from share capital adjustment, which has emerged due to the inflation adjustment of the deficiency in question

22 Şubat 2014 06:52

kafetzou
Mesaj Sayısı: 7963
Hmm. Here's what I think now:

It is possible for the share capital adjustment, which has appeared due to the inflation adjustment of the deficiency in question, to drop due to positive differences.

What do you think?

22 Şubat 2014 07:01

kafetzou
Mesaj Sayısı: 7963
OK - I've changed the first sentence to the one above and made a few small adjustments, and I've accepted the translation. Please note that disclaimer that I put in the translator's comments field.

22 Şubat 2014 10:42

Mesud2991
Mesaj Sayısı: 1331
Nice! You did well to drop a note.