Englisch > Deutsch Wirtschaft/Finanzwesen Recht: Steuern und Zoll

Noch einmal das leidige Thema der Steuern.

Termination of the current Purchase Agreement
The change in the distribution model is proposed to be made as of 1 October 2007. The reason for this is that if the change is made after the end of 2007, unfavorable changes in German tax legislation regarding exit taxes will apply. According to the German Company Tax Reform 2008 any shifting abroad of functions, profits or know-how in fiscal years ending after 31 December 2007 will be subject to stricter exit tax obligations. In addition, the German taxation will be broadened significantly *by occurring on the basis of profit expectations*.

Ich verstehe nicht so richtig, was mit "by occurring on the basis of" hier gemeint ist. Nochmals danke vorab!