tax base
Quelle: https://de.wikipedia.org/wiki/Steuerbemessungsgrundlage
The tax base is the value or amount on which a tax rate is applied; it determines the amount of tax owed. In logistics and transport contexts, it can refer to the taxable value of goods, freight, and transport-related documents on which taxes such as value-added tax or other transport-related levies are calculated.
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