Glossary entry

English term or phrase:

cash tax rate

German translation:

Verhältnis der Steuerzahllast und der Bemessungsgrundlage

Added to glossary by Andy Lemminger
Apr 10, 2001 01:15
23 yrs ago
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English term

cash tax rate

English to German Bus/Financial Law: Taxation & Customs
Unfortunately I don't have any definition of the term. But I found out that cash tax rate is one of the key value drivers according to Alfred Rappaport that have an impact on the corporate value and thus on the shareholder value.
Change log

Feb 9, 2007 21:05: Steffen Walter changed "Level" from "Non-PRO" to "PRO"

Feb 9, 2007 21:05: Steffen Walter changed "Field (specific)" from "(none)" to "Law: Taxation & Customs"

Proposed translations

2 days 2 hrs
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Two suggestions

The cash tax rate is the amount of taxes actually paid divided by the tax assessment basis.
You could translate it "Verhältnis der Steuerzahllast (=taxes actually paid) und der Bemessungsgrundlage (=tax assessment basis)"
or "auf der tatsächlich gezahlten Steuer basierender Steuersatz"
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1 KudoZ points awarded for this answer. Comment: "Your explanation was really helpful. Thanks very much Teresa La Torre"
1 hr

Cash-Steuersatz

Unfortunately, I can't supply a definition either. It was cited as one of the main value drivers for a company's valuation and shareholder value...
Reference:

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