#1220278
ciallaíonn “an ráta caighdeánach cánach” an lánráta cánach ioncaim a mhuirearaítear in aghaidh na bliana;
"standard rate of tax" means the full rate of income tax charged for the year;
Scag na torthaí
Bailiúcháin
Foirmeacha na bhfocal
1,724 toradh in 282 doiciméad
#2325279
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme]
[Refer: Average effective tax rate; Applicable tax rate]
#2326127
Réiteach an mheánráta chánach éifeachtaigh agus an ráta chánach is infheidhme [abstract]
Reconciliation of average effective tax rate and applicable tax rate [abstract]
#2327151
Iarmhairt ráta cánach mar thoradh ar athrú sa ráta cánach
Tax rate effect from change in tax rate
#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.
#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]
#2442652
forchuirtear cáin leis ar ráta atá cothrom leis an íosráta cánach nó níos mó ná an ráta sin; agus
imposes tax at a rate equal to, or in excess of, the minimum tax rate; and
#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]
#2602927
Iarmhairt ráta cánach mar thoradh ar athrú sa ráta cánach
Tax rate effect from change in tax rate
#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.
#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]
#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.
#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.
#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;
#1257618
(5) Leasaítear leis seo alt 497 den Acht Cánach Ioncaim, 1967 , trí “mar a fhoráiltear a mhalairt leis an Acht seo, de réir an ráta chaighdeánaigh cánach don bhliain sin, nó de réir dhá thrian an ráta sin, de réir mar a bheidh, agus aon aisíoc cánach ioncaim in aghaidh aon bhliana measúnachta a mbeidh teideal ag duine ar bith chuige maidir le haon laghdú ar an ráta cánach ar an gcéad £100 d'ioncam inchánach faoi alt 2 den Acht Airgeadais, 1970 , déanfar é, ach amháin mar a fhoráiltear a mhalairt leis an Acht seo, de réir an ráta chaighdeánaigh cánach don bhliain sin” a chur in ionad “mar a bhforáiltear a mhalairt leis an Acht seo”.
(5) Section 497 of the Income Tax Act, 1967 , is hereby amended by the insertion after "standard rate of tax for that year" of ", or at two-thirds of that rate, as the case may be, and any repayment of income tax for any year of assessment to which any person may be entitled in respect of the reduction of the rate of tax on the first £100 of taxable income under section 2 of the Finance Act, 1970 , shall, save as otherwise provided by this Act, be made at one-third of the standard rate of tax for that year".
#1286660
(2) Maidir le hús arb inmhuirir cáin faoi Sceideal D ar an bhfaighteoir ina leith agus is ús is iníoctha gan cáin a asbhaint, déanfar aon fhoráil, a rinneadh roimh an Acht seo a rith nó dá éis, cibé acu ó bhéal nó i scríbhinn a rinneadh í agus cibé focail a bheidh inti, chun go n-íocfar ús de réir cibé ráta (dá ngairtear an “ráta comhiomlán” dá éis seo san fho-alt seo) a bheidh, tar éis cáin de réir an ráta caighdeánach cánach a bheidh i bhfeidhm de thuras na huaire a asbhaint, comhionann le ráta sonraithe, a fhorléiriú amhail is dá mba fhoráil í a cheanglaíonn ús de réir an ráta chomhiomláin a íoc.
(2) In relation to interest on which the recipient is chargeable to tax under Schedule D, and which is payable without deduction of tax, any provision, made before or after the passing of this Act, whether orally or in writing and however worded, for the payment of interest at such a rate (referred to subsequently in this subsection as the "gross rate") as shall, after deduction of tax at the standard rate of tax for the time being in force, be equal to a stated rate, shall be construed as if it were a provision requiring the payment of interest at the gross rate.
#1339598
(8) I gcás ar lú an chuid d'ioncam inchánach céile is inchurtha faoi cháin de réir fho-alt (7) de réir ráta áirithe a shonraítear in alt 5 den Acht Airgeadais, 1977 , ná cuid an chéile eile agus gur lú ná an chuid (dá ngairtear ‘an chuid iomchuí’ anseo feasta) d'ioncam inchánach a bhfuil an céile chéadluaite, de bhua fho-alt (7), inchurtha faoi cháin ina leith de réir an ráta sin, déanfar méid ioncam inchánach an chéile eile, atá de réir fho-alt (7), le cur faoi cháin de réir an ráta sin, a mhéadú an méid ar lú ioncam inchánach an chéile chéadluaite is inchurtha faoi cháin de réir an ráta sin ná an chuid iomchuí.”.
(8) Where the part of taxable income of a spouse chargeable to tax in accordance with subsection (7) at a particular rate specified in section 5 of the Finance Act, 1977 , is less than that of the other spouse and is less than the part (hereinafter referred to as 'the appropriate part') of taxable income in respect of which, by virtue of subsection (7), the first-mentioned spouse is chargeable to tax at that rate, the part of taxable income of the other spouse which, in accordance with subsection (7), is to be charged to tax at that rate shall be increased by the amount by which the taxable income of the first-mentioned spouse chargeable to tax at that rate is less than the appropriate part.".
#1041238
Díolúine rátaí agus cánacha.
Exemption from rates and taxes.
#1184559
(a) na rátaí agus na cánacha seo a leanas,—
( a ) the following rates and taxes,—
#1298353
(i) nach gcoiscfidh mír (b) measúnacht i leith cánach ioncaim de réir na rátaí arda agus chun cáin de réir na rátaí arda a mhuirearú ar aon mhéideanna ar déileáladh leo mar ioncam de réir mhír (c), go ndéanfar creidmheas faoi alt 4 (e) den Acht Airgeadais, 1974 (cáin a mhuirearú ar ioncam as ar baineadh cáin) a thabhairt ionann is dá mba rud é, de bhua forálacha Sceideal D, gur baineadh cáin (de réir an ráta, chaighdeánaigh don bhliain mheasúnachta a íocadh nó a creidiúnaíodh na méideanna sin) as na méideanna ar ar muirearaíodh cáin de réir na rátaí arda;
(i) paragraph (b) shall not prevent an assessment in respect of income tax at the higher rates and for the purpose of charging to tax at the higher rates any amounts treated as income in accordance with paragraph (c), credit under section 4 (e) of the Finance Act, 1974 (charge to tax of income from which tax has been deducted), shall be given as if, by virtue of the provisions of Schedule D, tax had been deducted (at the standard rate for the year of assessment in which those amounts were paid or credited) from the amounts charged to tax at the higher rates:
#1299558
(7) I gcás a mbeidh, do bhliain mheasúnachta, ar áireamh ioncaim inchánach pearsan aonair is inmhuirearaithe de réir na n-ard-rátaí ioncam arb ionannas dó dáiltí as ioncam faosaithe, is é a dhliteanas cánach ioncaim de réir na n-ard-rátaí i leith an ioncaim arb ionannas dó na dáiltí sin méid ar cóimhéid leis an gcáin, arna ríomh de réir na n-ard-rátaí don bhliain mheasúnachta a rinneadh na dáiltí, ar an ioncam arna laghdú 50 faoin gcéad agus tabharfar creidmheas in aghaidh na cánach sin ar cóimhéid leis an gcáin de réir an ráta chaighdeánaigh don bhliain sin ar mhéid an ioncaim arna laghdú amhlaidh.
(7) Where for a year of assessment the taxable income of an individual which is chargeable at the higher rates includes income represented by distributions made out of relieved income, his liability to income tax at the higher rates in respect of the income represented by such distributions shall be an amount equal to the tax, calculated at the higher rates for the year of assessment in which the distributions were made, on the income reduced by 50 per cent. and credit shall be given against that tax of an amount equal to tax at the standard rate for the said year on the amount of the income as so reduced.
#1568579
Comhlachtaí a dhíolmhú ó rátaí agus ó chánacha.
Exemption of Bodies from rates and taxes.
#1569418
Comhlachtaí a dhíolmhú ó rátaí agus ó chánacha.
Exemption of Bodies from rates and taxes.
#1631126
Staidéar ó na Coimisinéirí Ioncaim: Rátaí cánach iarbhír na 400 saothraí is airde - Tuarascáil don bhliain chánach 2003.
REVENUE COMMISSIONERS' STUDY: EFFECTIVE TAX RATES OF TOP 400 EARNERS – REPORT FOR THE TAX YEAR 2003.
#1705860
CREIDIÚNAITHE TOSAÍOCHTA I LEITH RÁTAÍ, CÁNACHA, TUARASTAL, PÁ, CÚITIMH d'OIBRITHE, DAMÁISTÍ AGUS EILE.
PREFERENTIAL CREDITORS FOR RATES, TAXES, SALARIES, WAGES, WORKMENS COMPENSATION, DAMAGES AND OTHERWISE.
#1706308
Creidiúnaithe in aghaidh cíosa, rátaí, cánacha, tuarastal agus pá.
Creditors for rent, rates, taxes, salaries and wages.
#1706315
Luaigh cé acu in aghaidh "cíos", "rátaí", "cánacha", "tuarastail" nó "pá" é, agus inis go cruinn na dátaí ar a raibh siad dlite.
State whether for "rent," "rates," "taxes," "salaries" or "wages" and precise dates when due.
#1721277
cánacha eile: íocaíocht, rátaí, tuairisceáin chánach
other taxes: payment, rates, tax returns
#1922941
Cuir isteach na rátaí do gach ceann de na dleachtanna agus de na cánacha is infheidhme.
Enter the rates for each of the duties and taxes applicable.
#2315768
Athruithe ar rátaí cánach nó dlíthe cánach a achtaíodh nó a fógraíodh [member]
Changes in tax rates or tax laws enacted or announced [member]
#2315770
Seasann an ball seo d’athruithe ar rátaí cánach nó dlíthe cánach a achtaíodh nó a fógraíodh.
This member stands for changes in tax rates or tax laws enacted or announced.
#2327127
Iarmhairt chánach rátaí cánach eachtracha
Tax effect of foreign tax rates
#2327159
Iarmhairt ráta cánach ag rátaí cánach eachtracha
Tax rate effect of foreign tax rates
#2591628
Athruithe ar rátaí cánach nó dlíthe cánach a achtaíodh nó a fógraíodh [member]
Changes in tax rates or tax laws enacted or announced [member]
#2591630
Seasann an ball seo d’athruithe ar rátaí cánach nó dlíthe cánach a achtaíodh nó a fógraíodh.
This member stands for changes in tax rates or tax laws enacted or announced.