Terms for subject Taxes containing tax

English	Danish
ad hoc Working Party on CO2/Energy Tax	Ad hoc-gruppen vedrørende Afgift på COsub2sub-emissioner og Energi
advance corporation tax	forudbetalt udbytteskat
advance tax ruling	ruling
advance tax ruling	forhåndstilsagn
Advisory Committee on Value Added Tax	Rådgivende Udvalg for Merværdiafgift
Advisory Committee on Value Added Tax	Det Rådgivende Udvalg for Merværdiafgift
Advisory Committee on Value Added Tax	Det Rådgivende Momsudvalg
aggressive tax planning	aggressiv skatteplanlægning
AIEM tax	afgift med betegnelsen "arbitrio sobre las importaciones y entregas de mercancías en las Islas Canarias"
airport tax	luftfartsafgift
amount of tax due at the final consumption stage	størrelse af den skyldige afgift i sidste forbrugerled
annual circulation tax	årlig vægtafgift
anti-littering tax	antiaffaldsafgift
anti-pollution tax	forureningsgebyr
average effective tax rate	effektiv gennemsnitlig skattesats
aviation fuel tax	flybrændstofsafgift
aviation fuel tax	brændstofsafgift for luftfart
bachelor tax	skat for ugifte
basic tax	grundafgift
basic tax relief	standard skattefradrag
basis for assessment of taxes	skatteligning
basis for assessment of taxes	påligning af skat
be exempt from tax, to	være skattefri
be liable to the tax, to	være skattepligtig
bit tax	bit-afgift
capital gain tax	skat på afståelsesgevinster
capital gains tax	skat på kursgevinster
capital gains tax	afgift af værdiforøgelse
capital tax	formueskat
capital yields tax	udbytteskat
capital yields tax	skat på kapitalafkast
capital-gains tax	skat på kapitalafkast
capital-gains tax	udbytteskat
carbon dioxide tax	COsub2sub-afgift
carbon dioxide/energy tax	afgift af CO2-emissioner og af energi
carbon dioxide/energy tax	CO2-energiafgift
carbon tax	COsub2sub-afgift
carry-back of losses for tax purposes	skattemæssig overførsel af tab
carrying over tax losses	overførsel af tab
Central Customs and Tax Administration	Told- og Skattestyrelsen
Central Customs and Tax Administration	Told og Skat
CFC tax	afgift af visse chlorfluorcarboner og haloner
CFC tax	CFC afgift
change in a tax rate	ændring i afgiftssatsen
chargeability of tax	afgiftens forfald
charging of tax on imports	afgiftsopkrævning ved indførsel
child tax relief	nedslag for børn
children's tax allowance	nedslag for børn
CO2 tax	COsub2sub-afgift
CO2/energy tax	afgift af CO2-emissioner og af energi
CO2/energy tax	CO2-energiafgift
collection of tax	skatteopkrævning
collection of tax	skatteinddrivelse
collection of tax	inddrivelse af skatter
combined rate of tax	kumuleret skattesats
Committee on the Carbon Dioxide/Energy Tax	CO2-energiafgiftsudvalg
Committee on value-added tax	Udvalget for Merværdiafgifter
Committee on value-added tax	Momsudvalget
common consolidated corporate tax base	fælles konsolideret selskabsskattegrundlag
common system of value added tax	fælles merværdiafgiftssystem
common system of value added tax	det fælles momssystem
common system of value added tax	det fælles merværdiafgiftssystem
Community tax	skatter til Fællesskaberne
compensating tax increase	opveje med skatteforhøjelser
complementary tax	tillægsskat
comprehensive income tax system	skattesystem baseret på den samlede indtægt
comprehensive income tax treaty	dobbeltbeskatningsaftale på indkomstskat
consumer tax	forbrugsskat
consumption tax	forbrugsafgift
consumption tax	forbrugsskat
contingent tax liability	latent skatteforpligtelse
Convention on Mutual Administrative Assistance in Tax Matters	konvention om gensidig administrativ bistand i skattesager
coordinated tax examination	koordineret afgiftskontrol
corporate income tax	selskabsskat
Corporation Tax Law	aktieselskabsskatteloven
corporation tax-relief	selskabsskattelettelse
Corporation Tax Statutes	aktieselskabsskatteloven
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax	Rådets direktiv 2006/112/EF af 28. november 2006 om det fælles merværdiafgiftssystem
county land tax	amtskommunal grundskyld
crediting the foreign tax against their own tax	indregne den udenlandske skat i den indenlandske skat
cumulative indirect taxes	indirekte flerledsafgifter
current tax on income	løbende indkomstskat
date at which taxes are payable	termin for betaling
deduction of tax	skattefradrag
deferred tax account	skatteudligningskonto
deferred taxes	udskudt beskatning
definitive uniform arrangements for the collection of own resources accruing from value added tax	endelig ordning for ensartet opkrævning af egne indtægter hidrørende fra merværdiafgiften
degressive scale of tax	degressiv skatteskala
delinquent tax	skatterestance
differential rates of tax	differentierede afgiftssatser
differing tax rates	forskellige afgiftssatser
direct and indirect taxes	direkte og indirekte skatter
direct taxes	direkte skatter
dividend withholding tax	udbyttekildeskat
dock dues tax	særtold
dock dues tax	særtoldordning
domestic tax on petroleum products	indenlandsk afgift på olieprodukter
domicile for tax purposes	bopæl i skattemæssig henseende
earmarked taxes	øremærkede skatteindtægter
effect for transferring the tax burden	byrdeomfordelingseffekt
enforcement of direct tax liabilities	tvangsinddrivelse af tilgodehavender i forbindelse med direkte skatter
environmental energy tax	miljøafgift på energi
environmental tax	miljøorienteret skattesystem
environmental tax on energy	miljøafgift på energi
equitable collection of direct taxes	retfærdig opkrævning af direkte skatte
establishing tax losses	medregning af skattemæssigt underskud
estate tax	formueskat
exemption from fuel tax	fritagelse for afgift på mineralolie
exemption from tax	skattefritagelse
exemption from tax	skatteimmunitet
exemption from tax	skattefrihed
exemption from tax	afgiftsfritagelse
exemption from tax	afgiftsfrihed
exemption from tax liability	skattefrihed
exemption from tax liability	afgiftsfritagelse
exemption from tax liability	skattefritagelse
exemption from turnover tax	fritagelse for omsætningsafgifter
exit tax	lufthavnsafgift
expenditure tax	skat på omkostninger
federal income tax	selskabsskat
fixed real property municipal tax	fikseret ejendomsskyld til kommunen
fixed state property tax	fikseret ejendomsskyld til staten
foreign tax credit	skattenedslag for skat betalt i udlandet
gas guzzler tax	benzinslugerafgift
general income tax	samlet indkomstskat
gift tax	gaveafgift
global income tax	samlet indkomstskat
global tax	samlet indkomstskat
good governance in tax matters	god forvaltningspraksis i forbindelse med skattespørgsmål
good governance in tax matters	god forvaltning på skatteområdet
good governance in the tax area	god forvaltningspraksis i forbindelse med skattespørgsmål
good governance in the tax area	god forvaltning på skatteområdet
good tax governance	god forvaltningspraksis i forbindelse med skattespørgsmål
good tax governance	god forvaltning på skatteområdet
government tax revenue	statens skatteprovenu
green tax	miljøorienteret skattesystem
gross income tax	bruttoskat
gross income tax	arbejdsmarkedsbidrag
harmful tax competition	skadelig skattekonkurrence
harmful tax measure	skadelig skatteforanstaltning
harmonisation of the rules determining the tax base	harmonisering af skatteberegningsreglerne
harmonisation of the systems for the carry-forward and carry-back of losses for tax purposes	harmonisering af reglerne for skattemæssig overførsel af tab
harmonising the tax base	harmonisering af skatteberegningsreglerne
highest and lowest marginal rates of personal income tax	yderpunkterne i indkomstskatten
highly mobile tax base	meget mobilt skattegrundlag
immovable property transfer tax	kapitalgevinst på salg af fast ejendom
impartial application of tax	fiskal neutralitet
impartial application of tax	skatteneutralitet
implicit tax rate	implicit skatteprocent
imposition of tax on imports	afgiftsopkrævning ved indførsel
imputed tax assessment on standard basis	ansættelse efter standardskøn
imputing tax	modregning af skat
in full discharge of tax liability	kildeskat med fuldt frigørende virkning
including tax	inkl. afgifter
Income Tax Acts	kildeskatteloven
income tax and wealth tax	indkomst - og formuebeskatning
income tax assessment	ansættelse af indkomstskat
income tax child allowance	nedslag for børn
income tax on wages	skat på lønsummer
income tax on wages	lønskat
income tax return	selvangivelse
income tax return	indkomstselvangivelse
income tax return	indkomsterklæring
income tax statement	indkomstselvangivelse
income tax statement	selvangivelse
income tax statement	indkomsterklæring
indirect taxes	indirekte skat
individual income tax	personlig indkomstskat
inheritance tax	boafgift
inheritance tax	arveafgift
inspection by the tax authority	afgiftsmyndighedernes kontrol
inspection of tax authorities	skattemyndighedernes kontrol
investment tax credit	investeringstilskud
investment tax credit	skattemæssig investeringsfradrag
investment tax credit	skattemæssigt fradrag for investeringer
labour effective tax rate on total employment	den høje beskatning af arbejde
labour tax wedge	skattekile
land tax	grundafgift
latent tax liability	latent skatteforpligtelse
law on CO2 tax	lov om CO2-afgift
loss of tax revenue	skatteprovenutab
lottery tax	gevinstafgift
low-tax area	skattebegunstiget område
low-tax country	skatteparadis
low-tax country	lavbeskatningsland
marginal effective tax rate	effektiv marginal skattesats
marginal rate of tax	marginalskattesats
Matthaeus-Tax Committee	MATTHAEUS-Udvalget - Beskatning
method of taxing	beskatningsregel
minimum tax rate	minimumssats for beskatning
motor vehicle taxes	vægtafgift af motorkøretøjer
multilateral tax treaty	multilateral skattekonvention/aftale
municipal land tax	kommunal grundskyld
municipal tax	kommuneskat
national company tax system	nationalt selskabsskattesystem
negative income tax	negativ indkomstskat
net indirect taxes	indirekte nettoskatter
neutral tax rule from the point of view of competition	konkurrencencemæssigt neutral skatteregel
nominal tax rate	nominel skattesats
nominal tax rate	nominel skatteprocent
non residents tax	indkomstbeskatning af ikke-hjemmehørende personer
normal tax	proportionalskat
occupation and business tax	erhvervsskat
occupational tax	erhvervsskat
opposition to tax inspection	modsætte sig kontrol
to opt for a different tax treatment	vælge en anden beskatningsform
output tax	udgående afgift
overall tax burden	skatter og obligatoriske bidrag til sociale ordninger
overall tax burden	skatter og obligatoriske bidrag til social sikring
overall tax position	generel skattemæssig stilling
overall tax revenue	samlet skatteprovenu
overdue tax	skatterestance
overpayment of tax	for meget indbetalt skat
overpayment of tax	for meget betalt skat
parafiscal tax	skattelignende afgift
partly exempt from tax	delvis fritaget for beskatning
payroll tax	lønskat
payroll tax	skat på lønsummer
pension yield tax	beskatning af pensionsafkast
per capita average tax receipts	gennemsnitlige skatteindtægter per capita
person liable for payment of tax	betalingspligtig for momsen
person liable for payment of the tax on importation	person der skal betale importafgift
person liable for payment of the tax on importation	person der hæfter for afgift i forbindelse med indførsel
person liable to pay tax	person der hæfter for afgiftsbetalingen
person liable to pay tax	betalingspligtig person
person liable to tax	afgiftspligtig person
personal income tax	almindelig indkomstskat
personal income tax	personlig indkomstskat
poll tax	"poll tax" lokal kopskat
poll tax	"community charge" lokal kopskat
pollution tax	miljøafgift
preferential tax system	fordelagtig skatteordning
principle of tax neutrality	princip om skattemæssig neutralitet
prior-stage cumulative indirect tax	indirekte flerledsafgift opkrævet i tidligere led
profit on which tax has been deferred	henstand med beskatning af overskud
property tax	formueskat
property tax	grundafgift
property transfer tax	skat på formueoverførsel
property transfer tax	ejendomsomsætningsafgift
proportional tax	proportionalskat
Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters	protokol til ændring af konventionen om gensidig administrativ bistand i skattesager
provision to reduce the tax burden	skattelempelse
rate of tax	momssats
rate of tax	skattesats
rate of tax	afgiftssats
rate of value added tax	momssats
rate of value added tax	merværdiafgiftssats
rates and taxes	skattebyrde
R&D tax credit	skattefordel ved forskning
real estate tax	grundafgift
real estate tax	ejendomsskat
real estate transfer tax	tinglysningsafgift
real property tax	grundafgift
real property tax	ejendomsskat
reclaimable value added tax VAT	refunderbar moms
reclaimable value added tax VAT	refunderbar merværdiafgift
recovery of the tax not previously due because of reduced taxation	senere påligning af fradraget
reduced tax rate	nedsat skattesats
reduction in employment taxes	nedsættelse af løn- og beskæftigelsesskat
reduction of the tax	afgiftslettelse
registration tax on motor vehicles	registreringsafgift af motorkøretøjer
religious tax	kirkeskat
remission of tax on exports	afgiftsfritagelse ved udførsel
repayment of value added tax	momstilbagebetaling
repayment of value added tax	tilbagebetaling af moms
repayment of value added tax	refusion af moms
repayment of value added tax	momsrefusion
repayment of value added tax	momsgodtgørelse
repayment of value added tax	godtgørelse af moms
research and development tax credit	skattefordel ved forskning
residence for tax purposes	skattemæssig bopæl
residual amount of non-deductible tax	residual afgiftsbelastning der ikke kan fradrages
retention tax	tilbageholdelsesskat
rising tax burden	øget skattebyrde
road tax	vejbenyttelsesafgift
sales tax	forbrugsskat
self-employment tax	pensionsindbetaling for selvstændige
serious tax infringement	overtrædelse af skatteloven
service tax	afgift på serviceydelser
shifting of the tax burden	omplacering af de skattemæssige byrder
simplified tax schedule	forenklet afgiftstarif
special motor-vehicle tax	særlig bilafgift
special tax rate	særlig skatteprocent
standard tax relief	standard skattefradrag
state income tax	indkomstskat til staten
state land tax	grundskyld til staten af landbrugsejendomme
Sub-Committee on tax harmonization	Underudvalget for harmonisering af skattelovgivninger
substitute inheritance and gift tax	substituerende arveafgift og gaveskat
superfund tax on petroleum products	importafgift på olieprodukter
supplementary land tax	tillægsgrundskyld
tax allowance	skattefradrag
tax allowance	fradrag i det skattepligtige pensionsbeløb
tax arrangements	regler for beskatning
tax arrangements applicable to losses	skatteregler for overførsel af tab
tax assessment	skatteligning
tax assessment	påligning af skat
tax assessment by standard	ansættelse efter standardskøn
tax barrier	skattemæssig begrænsning
tax barrier	skattemæssig hindring
tax base	beskatningsgrundlag
tax base	skatteligning
tax base	skatteberegningsgrundlag
tax base	afgiftsgrundlag
tax base	skattegrundlag
tax base	påligning af skat
tax-base erosion	udhuling af skattegrundlag
tax base rule	skatteligningsregel
tax basis	skatteligning
tax basis	påligning af skat
tax carve-out clause	skattefritagelsesklausul
tax collection	inddrivelse af skatter
tax constraint	skattemæssig begrænsning
tax constraint	skattemæssig hindring
tax control on second-hand goods	fiskal kontrol med brugte genstande
tax cooperation	samarbejde på skatte- og afgiftsområdet
tax credit	skattegodtgørelse
tax credit	skattefradrag
tax credit	skattelempelse
tax credit	skattekredit
tax cuts	skattenedsættelse
tax cuts	skattelettelse
tax deducted at source	kildeskat
tax deducted at source	kildeskat på obligationer
tax deducted at source	indeholdte skatten
tax deduction at source	skattefradrag ved kilden
tax deferral	eksportindtægter
tax domicile	bopæl i skattemæssig henseende
tax domicile	skattemæssigt hjemsted
tax domicile	beskatningsmæssigt hjemsted
tax elasticity	skatteelasticitet
tax equalisation account	skatteudligningskonto
tax equity	skattemæssig retfærdighed
tax evasion	afgiftsunddragelse
tax evasion	momssvig
tax evasion	momsunddragelse
tax evasion	skatteunddragelse
tax evasion	afgiftssvig
tax exemption	skattefrihed
tax exemption	afgiftsfritagelse
tax exemption on imports	afgiftsfritagelse ved indførsel
tax expenditure	skatteudgifter
tax expert	skatteekspert
tax field audit	skatterevision
tax forms to be completed at the end of the financial year	skattemæssigt papirarbejde ved regnskabsårets slutning
tax fraud	momsunddragelse
tax fraud	skattesvig
tax fraud	afgiftssvig
tax fraud	momssvig
tax fraud	afgiftsunddragelse
tax fraud	skatteunddragelse
tax-free allowance for tobacco products and alcoholic beverages	afgiftsfritagelse for tobaksvarer og alkoholholdige drikkevarer
tax gap	skattegab
tax handle	skatteinstrument
tax handle	skatteincitament
tax holiday	midlertidig skattefrihed
tax holiday	midlertidig skattefritagelse
tax identification number	skattenummer
tax identification number	skatteregistreringsnummer
tax identification number	skattemæssigt identifikationsnummer
tax incentive	skatte-og afgiftsbegunstigelse
tax incentive	skattemæssigt incitament
tax infringement	overtrædelse af skatteloven
tax inspector	skatteinspektør
tax liability	blive underlagt beskatning
tax load	afgiftsbyrde
tax load	skattebyrde
tax load	skatteforpligtelse
tax manager	skattedirektør
tax measure	skattebestemmelse
tax measure	skatteforanstaltning
tax measure	skattemæssig foranstaltning
tax measure with harmful effects	skadelig skatteforanstaltning
tax neutrality	fiskal neutralitet
tax obstacle	skattemæssig begrænsning
tax obstacle	skattemæssig hindring
tax on capital	formueskat
tax on capital formation	kapitaltilførselsafgift
tax on capital transfers and documented legal acts	tinglysnings- og stempelafgifter
tax on carbon dioxide emissions and energy	CO2-energiafgift
tax on carbon dioxide emissions and energy	afgift af CO2-emissioner og af energi
tax on carbon emissions	CO2 afgift
tax on casino games	kasinoafgift
tax on certain chlorofluorocarbons and halons	afgift af visse chlorfluorcarboner og haloner
tax on certain chlorofluorocarbons and halons	CFC afgift
tax on consumption	forbrugsskat
tax on distributions	skat på kapitalafkast
tax on distributions	udbytteskat
tax on football-pool betting	afgift af tipning
tax on football-pool betting and lotto	afgift af tipning og lotto
tax on hydrocarbons	skat på olie og gas
tax on imports and deliveries of goods in the Canary Islands	afgift med betegnelsen "arbitrio sobre las importaciones y entregas de mercancías en las Islas Canarias"
tax on incandescent lamps and electric fuses	afgift af glødelamper og sikringer
tax on income from transferable securities	udbytteskat
tax on income from transferable securities	skat på kapitalafkast
tax on income of non-residents	indkomstbeskatning af ikke-hjemmehørende personer
tax on motor vehicles	vægtafgift af motorkøretøjer
tax on motor vehicles	automobilskatter
tax on non-residents income	indkomstbeskatning af ikke-hjemmehørende personer
tax on property	ejendomsskat
tax on property	grundafgift
tax on real estate	ejendomsskat
tax on real estate	grundafgift
tax on the conveyance of property	skat på formueoverførsel
tax on the conveyance of property	ejendomsomsætningsafgift
tax on the rental value of real property	lejeværdi af fast ejendom
tax on the transfers of property	skat på formueoverførsel
tax on the transfers of property	ejendomsomsætningsafgift
tax on totalizator betting	afgift på totalisatorspil
tax overpayment	for meget betalt skat
tax overpayment	for meget indbetalt skat
tax period	momsperiode
tax period	afregningsperiode
tax period	afgiftspligtig periode
tax policy package	skatte- og afgiftspolitisk pakke
tax position	skattemæssige forhold
tax provision	skattemæssig foranstaltning
tax provisions	fiskale bestemmelser
tax rate	trækprocent
tax rate	afgiftssats
tax rate	momssats
tax rate	skattesats
tax rates of the base year	basisårets afgiftssats
tax ratio	skatte- og afgiftstryk
tax registration number	skatteregistreringsnummer
tax representative	fiskal repræsentant
tax revenue	statens skatteprovenu
tax revenue in local currency	skatteindtægt i egen valuta
tax revenue in % of GDP	skatteindtægt i pct.af BNP
tax revenue sharing	indtægtsdeling
tax secrecy	fortrolighed med hensyn til skatteforhold
tax shall be collected by deduction at source	skatten opkræves som kildeskat
tax specialist	skatteekspert
tax stamp	banderole
tax system	skatter og afgifter
tax system applicable to the unit trust	de for investeringsfonden gældende beskatningsregler
tax transparency	gennemsigtighed på skatteområdet
tax treatment	afgiftsmæssig behandling
tax treatment of benefits	skattemæssig behandling af overskud
tax treatment of the activities of the companies	skattemæssig behandling af virksomhedernes aktiviteter
tax treaty	beskatningsaftale
tax value	skatteværdi
tax wedge on labour	skattekile
tax withheld at source	skattetræk ved kilden
tax withheld at source	indeholdelse af kildeskat
tax withheld at source	kildeskat
tax withheld at source	beskatning ved kilden
tax withheld from salary	fradrag for lønskat
tax withheld from the salaries	provenuet af den skat, der tilbageholdes i udbetalte lønninger
tax yield	skatteprovenu
taxable person's tax	skattepligtiges skat
taxes based on payroll due to tax authorities	skyldige medarbejderskatter til skattemyndighederne
taxes on lotteries,gambling and betting,other than those on winnings	spilleafgifter med undtagelse af de afgifter,der pålægges gevinster
taxes on lottery,gambling or betting winnings	spilleafgift og lignende former for skatter og afgiftertotalisatorafgift,osv.
temporary tax exemption	midlertidig skattefritagelse
tendered rate of export tax	tilslagssats for eksportafgift
those liable to pay income tax	person, der betaler indkomstskat
total tax burden	skatter og obligatoriske bidrag til social sikring
total tax burden	skatter og obligatoriske bidrag til sociale ordninger
trade tax	erhvervsskat
turnover tax on imports	importmoms
uniform base on which the tax could be imposed	ensartet beregningsgrundlag
uniform base on which the tax could be imposed	fælles beregningsgrundlag
uniform base on which the tax could be imposed	fælles beskatningsgrundlag
uniform tax base	fælles beskatningsgrundlag
uniform tax base	ensartet beskatningsgrundlag
uniform tax base	ensartet beregningsgrundlag
unitary tax	enhedsbeskatning
unitary tax	beskatning under ét
Value Added Tax	merværdiomsætningsafgift
Value Added Tax	merværdiafgift
value added tax base	momsberegningsgrundlag
value added tax base	beregningsgrundlag for merværdiafgift
Value Added Tax Committee	Momsudvalget
Value Added Tax Committee	Rådgivende Udvalg for Merværdiafgift
value added tax due or paid	merværdiafgift som skyldes eller er erlagt
value added tax identification number	momsregistreringsnummer
value added tax identification number	momsnummer
value added tax number	momsregistreringsnummer
value added tax number	momsnummer
value added tax return	momsangivelse
wage tax	lønskat
wage tax	skat på lønsummer
wagebill tax	lønskat
wagebill tax	skat på lønsummer
wages tax annual adjustment	lønskatteudligning
withholding tax	indeholdelse af kildeskat
withholding tax	kildeskat på obligationer
withholding tax	skattetræk ved kilden
withholding tax	indeholdte skatten
withholding tax	kildeskat
withholding tax	beskatning ved kilden
withholding tax on dividends at the source	kildeskat af udbytter
withholding tax on interest income	rentekildeskat
withholding tax on interest income	kildeskat på renter
withholding tax on interests	kildeskat på renteindtægter
withholding tax rate on royalties	kildeskatsats for royaltyindtægter
Working Families Tax Credit	Working Families Tax Credit skattegodtgørelse for familier i arbejde
Working Party on Direct Taxes	Arbejdsgruppe vedrørende direkte Skatter
Working Party on Indirect Taxes on Transactions in Securities	Arbejdsgruppe vedrørende indirekte skatter på handel med Værdipapirer
Working Party on Indirect Taxes other than Turnover Taxes	Arbejdsgruppe vedrørende andre indirekte skatter end Omsætningsafgifter