#2325279
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme]
[Refer: Average effective tax rate; Applicable tax rate]
Scag na torthaí
Bailiúcháin
Foirmeacha na bhfocal
46 toradh in 13 doiciméad
#2326127
Réiteach an mheánráta chánach éifeachtaigh agus an ráta chánach is infheidhme [abstract]
Reconciliation of average effective tax rate and applicable tax rate [abstract]
#2327156
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme; Coigeartuithe le haghaidh cáin reatha i dtréimhsí roimhe seo]
[Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]
#2327163
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme; Cáilmheas]
[Refer: Average effective tax rate; Applicable tax rate; Goodwill]
#2601057
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme]
[Refer: Average effective tax rate; Applicable tax rate]
#2601904
Réiteach an mheánráta chánach éifeachtaigh agus an ráta chánach is infheidhme [abstract]
Reconciliation of average effective tax rate and applicable tax rate [abstract]
#2602932
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme; Coigeartuithe le haghaidh cáin reatha i dtréimhsí roimhe seo]
[Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]
#2602939
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme; Cáilmheas]
[Refer: Average effective tax rate; Applicable tax rate; Goodwill]
#2315246
Meánráta cánach éifeachtach
Average effective tax rate
#2315249
Meánráta cánach éifeachtach iomlán
Total average effective tax rate
#2591106
Meánráta cánach éifeachtach
Average effective tax rate
#2591109
Meánráta cánach éifeachtach iomlán
Total average effective tax rate
#2753560
Cur chuige bunaithe ar mheánráta cánach
Approach based on average tax rate
#2766261
Cur chuige bunaithe ar mheánráta cánach
Approach based on average tax rate
#2974486
86 Is éard atá sa mheánráta cánach iarbhír an costas (ioncam) cánach roinnte ar an mbrabús cuntasaíochta.
86 The average effective tax rate is the tax expense (income) divided by the accounting profit.
#2325278
Iarmhairtí an ráta cánach, go comhiomlán, maidir leis an réiteach idir an meánráta cánach éifeachtach agus an ráta cánach is infheidhme nach nochtann an t-eintiteas ar leithligh sa réiteach.
Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation.
#2327152
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar athrú sa ráta cánach.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate.
#2327155
Iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar choigeartuithe le haghaidh cánach reatha i gcomhair tréimhsí roimhe sin.
Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods.
#2327158
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar na speansais nach bhfuil in-asbhainte nuair atá brabús inchánach á chinneadh.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit.
#2327160
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar rátaí cánach eachtracha a chur i bhfeidhm.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates.
#2327162
Iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar beartú cáilmheasa.
Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill.
#2327165
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar ioncam atá díolmhaithe ó chánachas.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation.
#2327167
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar chaillteanais chánach.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses.
#2601056
Iarmhairtí an ráta cánach, go comhiomlán, maidir leis an réiteach idir an meánráta cánach éifeachtach agus an ráta cánach is infheidhme nach nochtann an t-eintiteas ar leithligh sa réiteach.
Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation.
#2602928
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar athrú sa ráta cánach.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate.
#2602931
Iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar choigeartuithe le haghaidh cánach reatha i gcomhair tréimhsí roimhe sin.
Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods.
#2602934
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar na speansais nach bhfuil in-asbhainte nuair atá brabús inchánach á chinneadh.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit.
#2602936
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar rátaí cánach eachtracha a chur i bhfeidhm.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates.
#2602938
Iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar beartú cáilmheasa.
Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill.
#2602941
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar ioncam atá díolmhaithe ó chánachas.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation.
#2602943
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar chaillteanais chánach.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses.
#2974449
réiteach uimhriúil idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme, lena nochtar freisin an bonn ar a ríomhtar an ráta cánach is infheidhme;
a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis on which the applicable tax rate is computed;
#2759385
Fágfar an chill seo folamh i gcás cur chuige meánráta cánach agus i gcás ina gcuirtear “1-Tá” in R0590/C0109.
This cell shall be left blank in case of an average tax rate approach and where R0590/C0109 is filled with ‘1-Yes’.
#2977827
aithnítear speansas cánach ioncaim i ngach idirthréimhse bunaithe ar an meastachán is fearr ar mheán ualaithe an ráta cánach ioncaim a bhfuil coinne leis le haghaidh na bliana airgeadais ina hiomláine.
income tax expense is recognised in each interim period based on the best estimate of the weighted average annual income tax rate expected for the full financial year.
#3030058
léiriú ar chion bhrabúis an eintitis a d’fhéadfadh a bheith faoi réir chánacha ioncaim Cholún a Dó agus an meánráta cánach éifeachtach is infheidhme maidir leis na brabúis sin; nó
an indication of the proportion of an entity’s profits that might be subject to Pillar Two income taxes and the average effective tax rate applicable to those profits; or
#3030059
léiriú ar an gcaoi a n-athródh meánráta cánach éifeachtach an eintitis dá mbeadh reachtaíocht Cholún a Dó i bhfeidhm.
an indication of how the entity’s average effective tax rate would have changed if Pillar Two legislation had been in effect.
#764447
ach déanfar amach luach ionrátuithe aon tighe chomhnaithe den tsórt san le n-a mbainfadh an tAcht so dá ndéanfí é no dá n-atharófí ar an gcuma san é roimh an dáta san, déanfar amach é fé is dámb'é cíos a bheadh air, chun crícheanna ailt a haondéag, den Acht Luachála (Éirinn), 1852, ná an cíos nár mhiste bheith ag brath air go bhféadfaí tigh comhnaithe dá shamhail do chur air ar an tríú lá de Lúnasa, naoi gcéad déag a ceathair déag, agus an méid is dócha do bheadh ina mheán-chostas bhliantúil i dtaobh deisiúcháin, árachais agus costaisí eile (dá mb'ann dóibh) ba ghá chun an tigh do chimeád ar an staid ina bhfuighfí é agus gach ráta, cáin agus muirear puiblí, dá mb'ann do (marar mhuirear cíosa dheachaidh é) dá n-íoc ag an tionónta.
but the rateable value of any such dwelling-house to which this Act would have applied if it had been erected or so reconstructed before the said date shall be ascertained as though the rent for the purposes of section eleven of the Valuation (Ireland) Act, 1852, were the rent for which a similar dwelling-house might have been reasonably expected to let on the third day of August, nineteen hundred and fourteen, the probable average annual cost of repairs, insurance, and other expenses (if any) necessary to maintain the dwelling-house in its actual state, and all rates, taxes, and public charges, if any (except tithe rent charge), being paid by the tenant.
#2974241
49 I gcás ina bhfuil feidhm ag rátaí cánach éagsúla maidir le leibhéil éagsúla ioncaim inchánach, tomhaistear sócmhainní agus dliteanais cánach iarchurtha trí úsáid a bhaint as na meánrátaí a mheastar a bheidh i bhfeidhm maidir le brabús inchánach (caillteanas cánach) na dtréimhsí ina bhfuil coinne leis go n-aisiompófar na difríochtaí sealadacha.
49 When different tax rates apply to different levels of taxable income, deferred tax assets and liabilities are measured using the average rates that are expected to apply to the taxable profit (tax loss) of the periods in which the temporary differences are expected to reverse.
#149510
Déantar leo freisin an t-uasmhéid seachtainiúil a fhéadfar a íoc le duine dífhostaithe ar mhodh sochair dhífhostaíochta ráta cothrom, sochair pá-choibhneasa agus aon aisíoc cánach ioncaim a éireoidh ón dífhostaíocht a athrú ó 85% dá mheán-ghlantuillimh sheachtainiúla nó £110, cibé acu is lú, go 85% dá mheán-ghlantuillimh sheachtainiúla nó £140, cibé acu is lú.
They also vary the maximum weekly amount which may be paid to an unemployed person by way of flat-rate unemployment benefit, pay-related benefit and any income tax refund arising from the unemployment from 85% of his average net weekly earnings or £110, whichever is the lesser, to 85% of his average net weekly earnings or £140, whichever is the lesser.
#171141
Déantar leo freisin an t-uasmhéid seachtainiúil a fhéadfar a íoc le duine dífhostaithe ar mhodh sochair dhífhostaíochta ráta cothrom, sochair phá-choibhneasa agus aon aisíoc cánach ioncaim a éireoidh ón dífhostaíocht a athrú ó 85% dá mheán-ghlantuillimh sheachtainiúla nó £140, cibé acu is lú, go 85% dá mheán-ghlantuillimh sheachtainiúla nó £170, cibé acu is lú.
They also vary the maximum weekly amount which may be paid to an unemployed person by way of flat-rate unemployment benefit, pay-related benefit and any income tax refund arising from the unemployment from 85% of his average net weekly earnings or £140, whichever is the lesser, to 85% of his average net weekly earnings or £170, whichever is the lesser.
#2259983
Is é an béite sin an meánbhéite stoic de phiaraí an tairbhí i bhfonóta 61, arna choigeartú chun na difríochtaí idir cóimheas fiachais agus cóimheasa cothromais agus rátaí cánach a léiriú, i gcomhréir leis an bhfoirmle chaighdeánach Hamada.
Such beta is the average stock beta of the beneficiary’s peers in footnote 61, adjusted to reflect differences in debt to equity ratios and tax rates, in line with the standard Hamada formula.
#2320120
Seasann an ball seo do theicníc luachála shonrach atá comhsheasmhach leis an gcur chuige ioncaim ina ndéantar anailís ar mhéideanna sreafa airgid todhchaí trí theicnicí agus ionchuir maidir leis an luach reatha (mar shampla, mheáncostas caipitil ualaithe, ráta fáis ioncaim fadtéarmach, corrlach oibriúcháin fadtéarmach roimh cháin, lascaine ar son easpa indíoltachta, préimh rialaithe) a chur i bhfeidhm.
This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium).
#2433754
Ina theannta sin, cé go bhfuil an ding chánach ar mheánshaothraí ar mheán an Aontais, tá an ráta cánach intuigthe ar shaothar ar cheann de na rátaí is ísle san Aontas, rud a léiríonn go bhfuil scóip shuntasach ann chun an t-ioncam ó chánachas saothair a mhéadú trí bhailiú níos fearr agus trí dhul chun cinn níos airde.
Moreover, while the tax wedge on an average earner is around the Union average, the implicit tax rate on labour is among the lowest in the Union, pointing to considerable scope for increasing the revenue from labour taxation through better collection and higher progressivity.
#2595907
Seasann an ball seo do theicníc luachála shonrach atá comhsheasmhach leis an gcur chuige ioncaim ina ndéantar anailís ar mhéideanna sreafa airgid todhchaí trí theicnicí agus ionchuir maidir leis an luach reatha (mar shampla, mheáncostas caipitil ualaithe, ráta fáis ioncaim fadtéarmach, corrlach oibriúcháin fadtéarmach roimh cháin, lascaine ar son easpa indíoltachta, préimh rialaithe) a chur i bhfeidhm.
This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium).
#2803806
Chun baint amach chuspóirí Threoir 2003/87/CE agus comhleanúnachas an chórais nua trádála astaíochtaí a áirithiú, níor cheart an rogha an maolú sin a chur i bhfeidhm a bheith ar fáil ach amháin i gcás ina bhfuil an ráta cánach náisiúnta níos airde ná an meánphraghas ceantála don bhliain ábhartha, agus níor cheart feidhm a bheith aici ach amháin maidir leis an oibleagáid chun tabhairt suas atá ar na heintitis rialáilte a bhfuil cáin den sórt sin á híoc acu.
To ensure the objectives of Directive 2003/87/EC are achieved and that the new emissions trading system is coherent, the option of applying that derogation should only be available where the national tax rate is higher than the average auctioning price for the relevant year, and should only apply to the surrender obligation of the regulated entities paying such a tax.
#3059588
Mar sin féin, d’fhéadfadh nach mairfeadh feabhas i bhfad de réir mar a théann an méadú ar bhailiú cánach i léig, bíonn tionchar ag an leibhéal níos airde praghsanna sa chaoi go mbíonn moill ar mhíreanna caiteachais, agus bíonn an méadú ar rátaí úis ina ualach fiachais níos mó ar luas ag brath ar mheánaibíocht an fhiachais.
However, such improvement could be short-lived as the increase in tax collection fades out, expenditure items are affected by the higher level of prices with a lag, and the increase in interest rates feeds into a higher debt burden at a speed depending on the average debt maturity.