Traduction de «revenus des intérêts » (Français → Anglais) :

interest income | interest | interest revenue

interest and dividend income deduction

dividend eligible for interest and dividends income deduction

earnings before interest and tax [ EBIT ]

taxation of savings income | taxation of savings income in the form of interest payments

Definition: In typical mild, moderate, or severe depressive episodes, the patient suffers from lowering of mood, reduction of energy, and decrease in activity. Capacity for enjoyment, interest, and concentration is reduced, and marked tiredness after even minimum effort is common. Sleep is usually disturbed and appetite diminished. Self-esteem and self-confidence are almost always reduced and, even in the mild form, some ideas of guilt or worthlessness are often present. The lowered mood varies little from day to day, is unresponsive ...[+++]to circumstances and may be accompanied by so-called somatic symptoms, such as loss of interest and pleasurable feelings, waking in the morning several hours before the usual time, depression worst in the morning, marked psychomotor retardation, agitation, loss of appetite, weight loss, and loss of libido. Depending upon the number and severity of the symptoms, a depressive episode may be specified as mild, moderate or severe. | single episodes of:depressive reaction | psychogenic depression | reactive depression

incomes and payments deriving from interest

income bond

Special Interest-Relief Period Income Table

construction loan interest | building loan interest | interest during construction | construction period interest

(18) "total return swap" means a derivative contract as defined in point (7) of Article 2 of Regulation (EU) No 648/2012 in which one counterparty transfers the total economic performance, including income from interest and fees, gains and losses from price movements, and credit losses, of a reference obligation to another counterparty.

Does Article 56 TFEU preclude national tax legislation under which financial institutions not resident in Portuguese territory are subject to tax on interest income received in that territory, withheld at source at the definitive rate of 20 % (or at a lower rate if there is an agreement to avoid double taxation), a tax applied to gross income with no possibility of deducting business expenses directly related to the financial activity carried out, whereas the interest received by resident financial institutions is incorporated in the total taxable income, with deduction of any expenses related to the activity pursued when determining the profit for the purposes of corporation ta ...[+++]x, so that the basic rate of 25 % is applied to the net interest income?

Does the same hold good even if the tax base of resident financial institutions, after deduction of the financing costs related to the interest income, or of expenses directly related, economically, to such income, is or may be subject to a higher tax than is deducted at source from the gross income of non-resident institutions?

For this purpose, can the financing costs associated with the loans granted, or the expenses directly related, economically, to the interest income received, be proved by the data provided by the EURIBOR (‘Euro Interbank Offered Rate’) and by the LIBOR (‘London Interbank Offered Rate’) — which represent the average interest rates charged on interbank financing used by banks to carry out their activity?