Glossary entry (derived from question below)
French term or phrase:
remontée en brut
English translation:
(income) grossing-up; (group relief) upstreaming gross
Added to glossary by
suewiddicombe
Sep 16, 2015 21:18
8 yrs ago
2 viewers *
French term
United Kingdom
Translations Italian / French to English
Native in: English
Works in: French to English, Italian to English
remontée en brut
French to English
Bus/Financial
Law: Taxation & Customs
objection to tax adjustment
This phrase appears 3 or 4 times in a 7-page document, evidently part of a much longer document and one of many in this objection to an adjustment proposed to a company by the tax authorities. Having read the other entries on remontée, it occurs to me that it might refer to the transfer of certain income to the parent company (presumably in order to pay less tax if the parent company benefits from a more favourable tax regime because it is in another country - I am just guessing since this short document does not give details). But anyway what is the "en brut"? Since this is described as a "method", I am assuming that there is a standard translation for the phrase. Any ideas? Many thanks
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"Pour le calcul de la réintégration, vous avez appliqué la méthode de la ***remontée en brut*** et celle du calcul forfaitaire de la base plafonnée."
"Nous contestons au surplus la pratique de la ***remontée en brut*** et celle du calcul forfaitaire de la base plafonnée"
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"Pour le calcul de la réintégration, vous avez appliqué la méthode de la ***remontée en brut*** et celle du calcul forfaitaire de la base plafonnée."
"Nous contestons au surplus la pratique de la ***remontée en brut*** et celle du calcul forfaitaire de la base plafonnée"
Proposed translations
(English)
| 3 | (income) grossing-up; (group relief) upstreaming gross |
Adrian MM. (X)
|
| 4 | Calculate Back to the Gross |
Mauriceh
|
Proposed translations
11 hrs
Selected
(income) grossing-up; (group relief) upstreaming gross
Phil G. should have posted his discussion entry as an answer, as is highly likely.
However, in a group company-loss relief scenario, *losses* profits can be passed up vertically gross or net from a subsidiary to the parent to be set against the latter's profits and vice versa or passed along horizontally between subsids. I'm unsure from the context whether
However, in a group company-loss relief scenario, *losses* profits can be passed up vertically gross or net from a subsidiary to the parent to be set against the latter's profits and vice versa or passed along horizontally between subsids. I'm unsure from the context whether
Example sentence:
Group relief is an important and useful relief for groups of companies, and this guide ... Only particular types of income loss are available for group relief
4 KudoZ points awarded for this answer.
Comment: "Thanks, Adrian, I think this fits. Thanks to Phil too"
2 days 16 hrs
Calculate Back to the Gross
You and Adrian are both if this relates to companies. In which case this seems to refer to a calculation method/technique in respect to inter company dividends.
However I have also found this term relating to salary payment as in the link in below to a professional tax advisor dealing with individuals who uses the term and then in a forum (do a search under brut) where several people refer to a net salary and then a calculation back to the gross. This would therefore suggest that the term is not one used for companies but individuals.
http://www.relocation-france.org/affilie_143_elitax-consulta...
http://forum.doctissimo.fr/grossesse-bebe/garde-bebes/assist...
"L'assiette fiscale de l'exonération (uniquement pour les heures complémentaires ou supplémentaires), elle ne peut pas être juste par rapport à un BS "classique" partant du brut pour arriver au net, pour la simple raison qu'il faut arrondir le nombre d'heures déclaré, et que PAJEMPLOI ne demande pas le tarif de l'heure supplémentaire".
"J'aimerai savoir comment pajemploi calcule"l'assiette brute de l’exonération fiscale du mois"
This therefore infers a calculation from a net position to a gross and therefore is a calculation. Unlike an intra-company dividend which would suggest a gross remittance.
However I have also found this term relating to salary payment as in the link in below to a professional tax advisor dealing with individuals who uses the term and then in a forum (do a search under brut) where several people refer to a net salary and then a calculation back to the gross. This would therefore suggest that the term is not one used for companies but individuals.
http://www.relocation-france.org/affilie_143_elitax-consulta...
http://forum.doctissimo.fr/grossesse-bebe/garde-bebes/assist...
"L'assiette fiscale de l'exonération (uniquement pour les heures complémentaires ou supplémentaires), elle ne peut pas être juste par rapport à un BS "classique" partant du brut pour arriver au net, pour la simple raison qu'il faut arrondir le nombre d'heures déclaré, et que PAJEMPLOI ne demande pas le tarif de l'heure supplémentaire".
"J'aimerai savoir comment pajemploi calcule"l'assiette brute de l’exonération fiscale du mois"
This therefore infers a calculation from a net position to a gross and therefore is a calculation. Unlike an intra-company dividend which would suggest a gross remittance.
Discussion