Zurechnung

12:07 Aug 4, 2009 

With RobinB, absolutely. "Zurechnung" and "Hinzurechnung" would really not be the same in an ordinary context, although the German concept of "Hinzurechnungsbesteuerung" ("add-back taxation") does seem to relate to undistributed income sourced from, or allocated to, a controlled foreign company. (CFC).

07:24 Aug 3, 2009 

allocation is perfectly OK

Ted, in "Zurechnung auf die Mitunternehmer", "allocation" is the right word to use (rather than add-backs). It's about dividing up the business income across the individual partners. Similarly, it's allocation in both the "Zurechnung der Besteuerungsgrundlagen" and the other examples you give. I can't say that I've often come across Zurechnung being used in the sense of Hinzurechnung.