#494871
An tOrdú um an gComhaontú a Bhaineann le Faisnéis faoi Chúrsaí Cánach (Oileáin Cayman) 2010 (I.R.
The Agreement Concerning Information on Tax Matters (Cayman Islands) Order 2010 (S.I.
Scag na torthaí
Bailiúcháin
Foirmeacha na bhfocal
311 toradh in 98 doiciméad
#1020624
An comhaontú maidir le cáin ioncaim dúbalta a dhaingniú.
Confirmation of agreement on double taxation.
#1076350
Is iad cánacha is ábhar don Chomhaontú seo:
The taxes which are subject to this Agreement are:
#1076556
tá leis an abairt “cáin Cheanadach” an bhrí atá léi in Airteagal I den Chomhaontú.
the expression "Canadian tax" has the same meaning as in Article I of the Agreement.
#1130150
Comhaontú idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe maidir le Díolúintí áirithe ó Cháin.)
Next (THIRD SCHEDULE) No. 19/1960:
#1130215
Comhaontú idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe maidir le Díolúintí áirithe ó Cháin.)
Previous (THIRD SCHEDULE) No. 19/1960:
#1193163
Comhaontú maidir le méid cánach nach mbeidh faoi dhíospóid ar achomharc i gcoinne measúnachta.
Agreement as to amount of tax not in dispute on an appeal against an assessment.
#1230475
COMHAONTú IDIR RIALTAS NA BREATAINE AGUS RIALTAS SHAORSTáT éIREANN MAIDIR LE CáIN IONCAIM DúBAILTE.
AGREEMENT BETWEEN THE BRITISH GOVERNMENT AND THE GOVERNMENT OF THE IRISH FREE STATE IN RESPECT OF DOUBLE INCOME TAX.
#1230607
COMHAONTú IDIR RIALTAS NA héIREANN AGUS RIALTAS NA RíOCHTA AONTAITHE MAIDIR LE DíOLúINTí áIRITHE ó CHáIN.
AGREEMENT BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE UNITED KINGDOM WITH RESPECT TO CERTAIN EXEMPTIONS FROM TAX.
#1230638
COMHAONTú IDIR RIALTAS NA héIREANN AGUS RIALTAS NA RíOCHTA AONTAITHE MAIDIR LE DíOLúINTí áIRITHE ó CHáIN.
AGREEMENT BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE UNITED KINGDOM WITH RESPECT TO CERTAIN EXEMPTIONS FROM TAX.
#1231070
Is iad na cánacha a mbaineann am Comhaontú seo leo:
The taxes which are subject to this Agreement are:
#1595057
Comhaontú idir Éire agus Poblacht na hAirgintíne d'fhonn Faisnéis a Mhalartú a Bhaineann le Cúrsaí Cánach.
AGREEMENT BETWEEN IRELAND AND THE ARGENTINE REPUBLIC FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS.
#1795988
gur chun críocha dlisteanacha cánach a tugadh an comhaontú i gcrích;
the agreement was concluded for legitimate taxation purposes;
#2333594
Is faoin údarás inniúil cánach é an comhaontú sin a fháil.
It is up to the competent tax authority to obtain such an agreement.
#2362902
Is faoin údarás inniúil cánach é an comhaontú sin a fháil.
It is up to the competent tax authority to obtain such agreement.
#2458700
D’áitigh sé, faoi Chomhaontú SCM, nach bhfuil aisíoc chatagóirí sin na gcánacha in-fhrithchúitithe.
It argued that under the SCM Agreement, the refund of these categories of taxes are not countervailable.
#1273588
(b) (i) Faoi réir fhomhír (ii), má tharlaíonn, faoi chomhaontú a bheidh déanta roimh an lá sonraithe, go seachadfaidh duine cuntasach earraí nó go ndéanfaidh sé seirbhísí an lá sin nó dá éis in imthosca a thabharfaidh gurb inmhuirir cáin, déanfar, cheal aon chomhaontú dá mhalairt, an chomaoin dá bhforáiltear faoin gcomhaontú a choigeartú tríd an méid, más ann, a áiríodh ann mar gheall ar cháin láimhdeachais nó cáin mhórdhíola nó an dá cháin sin, de réir mar a bheidh, a fhágáil as agus méid is comhionann le méid na cánach is inmhuirir amhlaidh a áireamh ann, agus measfar gurb í an chomaoin arna coigeartú amhlaidh an chomaoin dá bhforáiltear faoin gcomhaontú.
( b ) (i) Subject to subparagraph (ii), where, under an agreement made before the specified day, an accountable person delivers goods or renders services on or after that day in such circumstances that tax is chargeable, the consideration provided for under the agreement shall, in the absence of any agreement to the contrary, be adjusted by excluding therefrom the amount, if any, included on account of turnover tax or wholesale tax or both of those taxes, as the case may be, and including therein an amount equal to the amount of the tax so chargeable, and the consideration as so adjusted shall be deemed to be the consideration provided for under the agreement.
#449859
45.—(1) Más rud é, tar éis comhaontú a dhéanamh chun earraí nó seirbhísí a sholáthar agus roimh an dáta a dtagann aon cháin i leith an idirbhirt chun bheith dlite faoi alt 74 (1) nó (2), de réir mar is cuí, go bhfuil athrú ar an méid cánach is inmhuirearaithe ar an soláthar atá i gceist, ansin, cheal comhaontú dá mhalairt, déanfar méid is comhionann le méid an athraithe ar an gcáin is inmhuirearaithe a chur le, nó a bhaint as, méid iomlán na comaoine agus aon cháin a luaitear ar leithligh faoin gcomhaontú.
45.—(1) Where, after the making of an agreement for the supply of goods or services and before the date on which under section 74(1) or (2), as may be appropriate, any tax in respect of the transaction falls due, there is a change in the amount of tax chargeable on the supply in question, then, in the absence of agreement to the contrary, there shall be added to or deducted from the total amount of the consideration and any tax stated separately under the agreement an amount equal to the amount of the change in the tax chargeable.
#451404
(b) ar an tréimhse sin a bheith caite, mura bhfaightear aon fhógra achomhairc nó, má fhaightear fógra achomhairc, ar an achomharc a chinneadh trí chomhaontú nó ar shlí eile, tiocfaidh an méid atá dlite nó an méid leasaithe atá dlite arna chinneadh i ndáil leis an achomharc, chun bheith dlite agus iníoctha ionann is dá mba cháin í an cháin a raibh an duine faoi dhliteanas í a íoc don tréimhse inchánach ar lena linn a chuaigh an tréimhse 14 lá ó dháta seirbheála an fhógra faoi fho-alt (1) in éag nó ón dáta a cinneadh an t-achomharc trí chomhaontú nó ar shlí eile, cibé tréimhse inchánach díobh is déanaí.
(b) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the amount due or the amended amount due as determined in relation to the appeal, shall become due and payable as if the tax were tax which the person was liable to pay for the taxable period during which the period of 14 days from the date of the service of the notice under subsection (1) expired or the appeal was determined by agreement or otherwise, whichever taxable period is the later.
#1076361
Bainfidh an Comhaontú seo freisin le haon chánacha eile a bheas go substainteach i gcosúlacht leis na cánacha sin, seachas cánacha ró-bhrabús, agus a fhorchuirfeas ceachtar Rialtas Conarthach tar éis an Comhaontú seo a shíniú.
This Agreement shall also apply to any other taxes of a substantially similar character, other than excess profits taxes, imposed by either Contracting Government subsequent to the signing of this Agreement. [GA]
#1230583
An ráta faoisimh a bheidh le lamháil ó cháin ioncaim Bhreataineach faoi Airteagal 2 (1) (a) den Chomhaontú sin ní rachaidh sé, maidir le haon díbhinn den sórt a luaitear in Airteagal 1 den Chomhaontú seo, i gcás duine nach inmhuirir a ioncam i leith cánach ioncaim Breatainí ach amháin de réir an ráta chaighdeánaigh, thar an nglanráta de chuid na Ríochta Aontaithe is infheidhmithe maidir leis an díbhinn sin chun críocha an ailt sin 52 (2) (a) agus, i gcás duine a bhfuil cuid dá ioncam iomlán in aghaidh aon bhliana áirithe inmhuirir i leith cánach ioncaim Breatainí de réir ráta nó rátaí de bhreis ar an ráta caighdeánach, suim na rátaí seo a leanas:—
The rate of relief to be allowed from British income tax under Article 2 (1) (a) of the said Agreement shall, as regards any dividend such as is mentioned in Article 1 of this Agreement, not exceed, in the case of a person whose income is chargeable to British income tax at the standard rate only, the net United Kingdom rate applicable to such dividend for the purposes of the said section 52 (2) (a) and, in the case of a person part of whose total income for any year is chargeable to British income tax at a rate or rates in excess of the standard rate, the sum of the following rates:—
#1231081
Bainfidh an Comhaontú seo freisin le haon chánacha eile a bheidh go substainteach i gcosúlacht leis na cánacha sin, seachas cánacha ró-bhrabúis, agus a fhorchuirfidh ceachtar Rialtas Conarthach tar éis an Comhaontú seo a shíniú.
This Agreement shall also apply to any other taxes of a substantially similar character, other than excess profits taxes, imposed by either Contracting Government subsequent to the signing of this Agreement. [GA]
#1272995
(5) Más rud é, maidir le comhaontú den chineál dá dtagraítear in alt 3 (1) (b), gur duine seachas an duine a sheachaid na hearraí lena mbaineann an comhaontú an duine cuntasach i leith na cánach is inmhuirir ar aon chuid den chomaoin, is é an ráta cánach ar an inmhuirir an chuid sin a dúradh den chomaoin an ráta is infheidhme maidir le seachadadh na n-earraí a bheidh i gceist.
(5) Where, in relation to an agreement of the kind referred to in section 3 (1) (b), the accountable person in respect of the tax chargeable on any portion of the consideration is a person other than the person who delivered the goods to which the agreement relates, the rate of tax at which the said portion of the consideration shall be chargeable shall be the rate applicable to the delivery of the goods in question.
#1273287
(b) ar bheith caite don tréimhse sin, mura mbeidh aon fhógra achomhairc faighte nó, má fhaightear fógra achomhairc, ar an achomharc a chinneadh trí chomhaontú nó eile, tiocfaidh an t-iarmhéid cánach a bheidh gan íoc mar a shonrófar san fhógra nó tiocfaidh an t-iarmhéid leasaithe cánach arna chinneadh i ndáil leis an achomharc chun bheith dlite agus iníoctha ionann agus dá mba é a bhí sa cháin cáin a raibh sé dlite ar an duine í a íoc i leith na tréimhse inchánach ar lena linn a chuaigh an tréimhse cheithre lá dhéag ó dháta seirbheála an fhógra faoi fho-alt (1) in éag nó a cinneadh an t-achomharc trí chomhaontú nó eile, cibé tréimhse inchánach acu is déanaí.
( b ) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the balance of tax remaining unpaid as specified in the notice or the amended balance of tax as determined in relation to the appeal shall become due and payable as if the tax were tax which the person was liable to pay for the taxable period during which the period of fourteen days from the date of the service of the notice under subsection (1) expired or the appeal was determined by agreement or otherwise, whichever taxable period is the later.
#1278431
“(1A) (a) Má tharlaíonn, tar éis comhaontú a dhéanamh earraí a sheachadadh nó seirbhísí a dhéanamh agus roimh an dáta a thiocfadh aon cháin chun bheith dlite faoi fho-alt (1) nó (2), de réir mar is iomchuí, d'alt 19, i leith an idirbhirt dá ndéanfaí neamhshuim den choinníoll a ghabhann leis an bhfo-alt sin (1), go mbeidh athrú ar an méid cánach is inmhuirir ar sheachadadh na n-earraí nó déanamh na seirbhísí sin, ansin, cheal comhaontú dá mhalairt, déanfar méid is comhionann le méid an athraithe ar an gcáin is inmhuirir a chur le, nó a bhaint as, méid iomlán na comaoine agus aon cháin a sonraíodh ar leithligh faoin gcomhaontú.
"(1A) ( a ) Where, after the making of an agreement for the delivery of goods or the rendering of services and before the date on which under subsection (1) or (2), as may be appropriate, of section 19 any tax in respect of the transaction would, if the proviso to the said subsection (1) were disregarded, fall due, there is a change in the amount of tax chargeable on the delivery or rendering in question, then, in the absence of agreement to the contrary, there shall be added to or deducted from the total amount of the consideration and any tax stated separately under he agreement an amount equal to the amount of the change in the tax chargeable.
#1278881
In Airteagal 2 den Chomhaontú sin, arna leasú le hAirteagal 2 de Chomhaontú an 25 Aibreán, 1928, forléireofar aon tagairt do ráta caighdeánach na cánach ioncaim Breatainí mar thagairt a chiallaíonn bunráta na cánach ioncaim Breatainí agus forléireofar aon tagairt d'fhorcháin Bhreataineach mar thagairt a chiallaíonn breis an dliteanais i leith cánach ioncaim Breatainí ar an dliteanas a bheadh ann dá mba de réir an bhunráta amháin a mhuirearófaí an cháin ioncaim Bhreataineach go léir.
In Article 2 of the said Agreement, as amended by Article 2 of the Agreement of 25th April 1928, any reference to the standard rate of British income tax shall be construed as meaning the basic rate of British income tax and any reference to British surtax shall be construed as meaning the excess of liability to British income tax over what it would be if all British income tax were charged at the basic rate only. [GA]
#1343955
(b) ar an tréimhse sin a bheith caite, mura mbeidh aon fhógra achomhairc faighte nó, má bhíonn fógra achomhairc faighte, ar an achomharc a chinneadh trí chomhaontú nó eile, tiocfaidh an méid a bheidh dlite, nó an méid leasaithe a bheidh dlite arna chinneadh i ndáil leis an achomharc, chun bheith dlite agus iníoctha ionann is dá mba cháin í an cháin a dhligh an duine a íoc don tréimhse inchánach ar lena linn a chuaigh an tréimhse cheithre lá dhéag ó dháta seirbhéala an fhógra faoi fho-alt (1) in éag nó a cinneadh an t-achomharc trí chomhaontú nó eile, cibé tréimhse inchánach acu is déanaí.”.
( b ) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the amount due or the amended amount due as determined in relation to the appeal, shall become due and payable as if the tax were tax which the person was liable to pay for the taxable period during which the period of fourteen days from the date of the service of the notice under subsection (1) expired or the appeal was determined by agreement or otherwise, whichever taxable period is the later.".
#2442667
I gcás ina gceanglaítear leis an gconradh cánach is infheidhme go dtiocfadh na húdaráis inniúla ar chomhaontú frithpháirteach maidir le cónaitheacht mheasta an chomheintitis chun críoch cánach agus nach dtagtar ar chomhaontú, beidh feidhm ag mír 5.
Where the applicable tax treaty requires that the competent authorities reach a mutual agreement on the deemed residence for tax purposes of the constituent entity, and no agreement is reached, paragraph 5 shall apply.
#2970087
(120) Ar an gcéad dul síos, d’áitigh CCCMC agus Xinjiang XLX go bhfuil Airteagal 2(6a) den bhun-Rialachán ar neamhréir le dlí EDT agus ar neamhréir go sonrach le hAirteagal 2.2 den Chomhaontú Frithdhumpála, agus rinne siad cáineadh ar an gCoimisiún toisc nár mhínigh sé an chaoi a bhfuil a chleachtas maidir le cur i bhfeidhm Airteagal 2(6a) den bhun-Rialachán i gcomhréir leis an réasúnaíocht a leagtar amach i gcinntí comhsheasmhacha éagsúla ó Bhuanchomhlacht Achomhairc EDT inar suíodh go raibh cleachtais chomhchosúla an Aontais agus comhaltaí eile maidir leis an ngnáthluach a ríomh ar neamhréir le hoibleagáidí Airteagal 2.2 den Chomhaontú Frithdhumpála.
(120) First, CCCMC and Xinjiang XLX insisted that Article 2(6a) of the basic Regulation is inconsistent with WTO law and inconsistent specifically with Article 2.2 ADA and they criticized the Commission for not explaining how its practice in applying Article 2(6a) of the basic Regulation accords with the reasoning set out in several consistent WTO Appellate Body determinations that have found similar EU and other members’ practices in constructing normal value to be inconsistent with the obligations of Article 2.2 ADA. Moreover, CCCMC and Xinjiang XLX requested the Commission not to merely dismiss their argument by claiming that the WTO allows the use of data from a third country, but instead to explain how the Commision carried out the adaptation required by Article 2.2 ADA to arrive at the cost of production ‘in the country of origin’.
#3187945
tá comhaontú sínithe ag na Ballstáit ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, agus, a mhéid nach ionann iad, ag Ballstát baile an BCIM leis an tríú tír ina bhfuil an taisclann bunaithe, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.
the Member States in which the units or shares of the non-EU AIF are intended to be marketed, and, insofar as different, the home Member State of the AIFM, have signed an agreement with the third country where the depositary is established which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters including any multilateral tax agreements and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.
#3188014
tá comhaontú sínithe ag an tríú tír ina bhfuil an CIM neamh-AE bunaithe le Ballstát baile an BCIM údaraithe agus le gach Ballstát eile ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIF is established has signed an agreement with the home Member State of the authorised AIFM and with each other Member State in which the units or shares of the non-EU AIF are intended to be marketed which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
#3188020
tá comhaontú sínithe ag an tríú tír ina bhfuil an BCIM neamh-AE bunaithe leis an mBallstát tagartha, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIFM is established has signed an agreement with the Member State of reference which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
#3188024
tá comhaontú sínithe ag an tríú tír ina bhfuil an CIM neamh-AE bunaithe leis an mBallstát tagartha agus le gach Ballstát eile ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIF is established has signed an agreement with the Member State of reference and with each other Member State in which the units or shares of the non-EU AIF are intended to be marketed which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
#3188027
tá comhaontú sínithe ag an tríú tír ina bhfuil an BCIM neamh-AE nó an CIM neamh-AE bunaithe leis an mBallstát ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIFM or non-EU AIF is established has signed an agreement with the Member State in which the units or shares of the non-EU AIF are intended to be marketed which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
#493388
(c) lena dtomhailt faoi aon chomhaontú arna dhéanamh ag an Stát agus tír seachas Ballstát, i gcás go ndéanfar foráil sa chomhaontú sin freisin maidir le díolúine ó cháin bhreisluacha,
(c) for consumption under any agreement entered into between the State and a country other than a Member State where such agreement also provides for exemption from value-added tax,
#1076565
(3) Ní údaraíonn aon ní sa mhír seo chreidmheas a lamháil i gcoinne aon chánach Éireannaí nach bhfuil creidmheas inlamhálta ina coinne faoin gComhaontú.
(3) Nothing in this paragraph authorises the allowance of credit against any Irish tax against which credit is not allowable under the Agreement.
#1076666
Más rud é, faoin gComhaontú, gur féidir faoiseamh a thabhairt sa Stát nó i gCeanada i leith aon ioncaim agus go ndealraíonn sé, maidir leis an measúnú le haghaidh cánach ioncaim nó cánach brabús corparáide a rinneadh i leith an ioncaim, nach i leith a mhéid iomláin a rinneadh é nó go bhfuil sé neamhchruinn ag féachaint don chreidmheas, más ann, atá le tabhairt faoin gComhaontú, féadfar aon mheasúnuithe breise a dhéanamh is gá chun a áirithiú go ndéanfar méid iomlán an ioncaim a mheasúnú agus go dtabharfar an creidmheas ouí, más ann, ina leith, agus i gcás an t-ioncam a chur ar iontaoibh aon duine sa Stát chun a íoctha, féadfar aon mheasúnú breise den tsórt sin i leith cánach ioncaim a dhéanamh ar fháltaí an ioncaim faoi Chás VI de Sceideal D. [EN]
Where, under the Agreement, relief may be given either in the State or in Canada in respect of any income and it appears that the assessment to income tax or to corporation profits tax made in respect of the income is not made in respect of the full amount thereof or is incorrect having regard to the credit, if any, which falls to be given under the Agreement, any such additional assessments may be made as are necessary to ensure that the total amount of the income is assessed and the proper credit, if any, is given in respect thereof, and where the income is entrusted to any person in the State for payment, any such additional assessment to income tax may be made on the recipient of the income under Case VI of Schedule D.
#1093752
(a) Beidh an Ciste, a shócmhainní, a mhaoin, a ioncam agus na hoibríochtaí agus na hidirbhearta a húdaraítear leis an gComhaontú seo saor ó gach cáin agus ó gach dleacht chustam.
( a ) The Fund, its assets, property, income and its operations and transactions authorized by this Agreement, shall be immune from all taxation and from all customs duties.
#1094922
(a) Beidh an Banc, a shócmhainní, a mhaoin, a ioncam agus na hoibríochtaí agus na hidirbhearta a húdaraítear leis an gComhaontú seo saor ó gach cáin agus ó gach dleacht chustam.
( a ) The Bank, its assets, property, income and its operations and transactions authorized by this Agreement, shall be immune from all taxation and from all customs duties.
#1104806
(a) Beidh an Chorparáid, a sócmhainní, a maoin, a hioncam agus na hoibríochtaí agus na hidirbhearta a údaraítear leis an gComhaontú seo saor ó gach cáin agus ó gach dleacht chustam.
( a ) The Corporation, its assets, property, income and its operations and transactions authorised by this Agreement, shall be immune from all taxation and from all customs duties.
#1132654
(a) Beidh an Comhlachas, a shócmhainní, a mhaoin, a ioncam agus a oibríochtaí agus a idirbhearta mar a údaraítear leis an gComhaontú seo saor ó gach cáin agus ó gach dleacht chustam.
( a ) The Association, its assets, property, income and its operations and transactions authorised by this Agreement, shall be immune from all taxation and from all customs duties.
#2383363
Reachtaíocht náisiúnta a ailíniú le forálacha dhlí an Aontais de réir na hIarscríbhinne ábhartha a ghabhann leis an gComhaontú Comhlachais, eadhon na forálacha maidir le Cáin Bhreisluacha agus Dleacht Mháil:
Align national legislation to the provisions of the EU law according to the relevant Annex to the Associated Agreement, namely the provisions regarding VAT and Excise Duty:
#1130195
Reachtaíocht a achtófar i gceachtar tír tráth ar bith tar éis dáta an Chomhaontaithe seo agus a dhéanfaidh difir ar aon slí do dhíolúintí ó cháin ioncaim sa tír sin maidir le daoine a chónaíonn sa tír sin, déanfaidh sí, ach amháin mar a fhoráiltear a mhalairt leis an reachtaíocht agus faoi réir an chéad Airteagail ina dhiaidh seo den Chomhaontú seo, an difir chéanna do dhíolúintí ón gcáin sin a theachtann daoine mar dhaoine nach gcónaíonn sa tír sin ach a chónaíonn sa tír eile den dá thír, agus ní dhéanfaidh achtú na reachtaíochta sin difir do Chomhaontú sin 1926, arna leasú le Comhaontuithe 25 Aibreán, 1928, 21 Iúil, 1947, agus 4 Aibreán, 1959, agus leis an gComhaontú seo, do leanúint i bhfeidhm.
Legislation enacted in either country at any time after the date of this Agreement and affecting in any way exemptions from income tax of that country of persons resident in that country shall, except as otherwise provided by the legislation and subject to the next following Article of this Agreement, have the like effect on exemptions from that tax which persons enjoy as not resident in that country but resident in the other of the two countries, and the enactment of such legislation shall not affect the continuance in force of the said Agreement of 1926, as amended by Agreements of the 25th April, 1928, the 21st July, 1947, and the 4th April, 1959, and this Agreement. [GA]
#1230655
Aon reachtaíocht a achtófar i gceachtar tír tráth ar bith tar éis dáta an Chomhaontaithe seo agus a dhéanfaidh difear ar aon slí do dhíolúintí ó cháin ioncaim sa tír sin maidir le daoine a chónaíonn sa tír sin, déanfaidh sí, ach amháin mar a fhoráiltear a mhalairt leis an reachtaíocht agus faoi réir an chéad Airteagail ina dhiaidh seo den Chomhaontú seo, an difear céanna do dhíolúintí ón gcáin sin a theachtann daoine mar dhaoine nach gcónaíonn sa tír sin ach a chónaíonn sa tír eile den dá thír, agus ní dhéanfaidh achtú na reachtaíochta sin difear do Chomhaontú sin 1926, arna leasú le Comhaontuithe 25 Aibreán, 1928, 21 Iúil, 1947, agus 4 Aibreán, 1959, agus leis an gComhaontú seo, do leanúint i bhfeidhm.
Legislation enacted in either country at any time after the date of this Agreement and affecting in any way exemptions from income tax of that country of persons resident in that country shall, except as otherwise provided by the legislation and subject to the next following Article of this Agreement, have the like effect on exemptions from that tax which persons enjoy as not resident in that country but resident in the other of the two countries, and the enactment of such legislation shall not affect the continuance in force of the said Agreement of 1926, as amended by Agreements of the 25th April, 1928, the 21st July, 1947, and the 4th April, 1959, and this Agreement. [GA]
#451597
(c) achomharc a chinneadh trí chomhaontú idir an t-achomharcóir agus cigire cánacha nó oifigeach eile arna cheapadh nó arna ceapadh ag na Coimisinéirí Ioncaim chuige sin,
(c) the determination of an appeal by agreement between the appellant and an inspector of taxes or other officer appointed by the Revenue Commissioners in that behalf,
#459314
(2) Dearbhaíonn an tIasachtaí nach bhfuil na híocaíochtaí agus na haistrithe go léir faoin gComhaontú seo, mar aon leis an gComhaontú féin, faoi réir aon chánach nó ní eile arna fhorchur i dtír an Iasachtaí agus nach mbeidh siad faoina réir amhlaidh ar feadh théarma uile an Chomhaontaithe seo.
(2) The Borrower declares that all payments and transfers under this Agreement, as well as the Agreement itself, are not subject to any tax or any other impost in the country of the Borrower and shall not be so subject for the entire term of this Agreement.
#570991
Is trí chomhaontú frithpháirteach a íoctar cánacha, fíneálacha agus pionóis ós rud é gur saoránach atá faoi réir dhlí na tíre é an t-íocóir.
The payments of taxes, fines and penalties are by mutual agreement, in that the payer is a citizen subject to the law of the land.
#579252
Féachtar ar chánacha sa chóras mar idirbhearta, toisc go meastar gur idirghníomhaíochtaí a dhéantar idir aonaid trí chomhaontú frithpháirteach iad.
Taxes are viewed in the system as transactions, as they are deemed to be interactions between units carried out by mutual agreement.
#1020837
COMHAONTU idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe ag leasú Comhaontuithe 1926 (arna leasú le Comhaontú 1928) i dtaobh Cánach Ioncaim Dúbalta.)
No. 12/1948:
#1020940
COMHAONTU idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe ag leasú Comhaontuithe 1926 (arna leasú le Comhaontú 1928) i dtaobh Cánach Ioncaim Dúbalta.)
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