#1631131
Staidéar ó na Coimisinéirí Ioncaim: Rátaí Cánach Éifeachtacha do Dhaoine Aonair ar Ardtuilleamh.
REVENUE COMMISSIONERS’STUDY: EFFECTIVE TAX RATES FOR HIGH EARNING INDIVIDUALS.
Scag na torthaí
Bailiúcháin
Foirmeacha na bhfocal
63 toradh in 11 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]
#2327163
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme; Cáilmheas]
[Refer: Average effective tax rate; Applicable tax rate; Goodwill]
#2443008
An ráta cánach éifeachtach agus an cháin bhreisiúcháin a ríomh
COMPUTATION OF THE EFFECTIVE TAX RATE AND THE TOP-UP TAX
#2443010
An ráta cánach éifeachtach a chinneadh
Determination of the effective tax rate
#2443017
Ráta cánach éifeachtach gach comheintiteas gan stát, ríomhfar le haghaidh gach bliana fioscaí é ar leithligh ó ráta cánach éifeachtach gach comheintiteas eile.
The effective tax rate of each stateless constituent entity shall be computed, for each fiscal year, separately from the effective tax rate of all other constituent entities.
#2443112
Ríomhfar ráta cánach éifeachtach agus cáin bhreisiúcháin na sprice i gcomhréir le míreanna 2 go 8.
The effective tax rate and top-up tax of the target shall be computed in accordance with paragraphs 2 to 8.
#2443237
An ráta cánach éifeachtach agus cáin bhreisiúcháin eintitis infheistíochta a chinneadh
Determination of the effective tax rate and top-up tax of an investment entity
#2443290
an ráta cánach éifeachtach le haghaidh gach dlínse agus cáin bhreisiúcháin gach comheintitis;
the effective tax rate for each jurisdiction and the top-up tax of each constituent entity;
#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]
#2602939
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme; Cáilmheas]
[Refer: Average effective tax rate; Applicable tax rate; Goodwill]
#2646828
Ráta Cánach Éifeachtach Réamhbhreathnaitheach (ECFE).
Forward-looking Effective Tax Rate (OECD).
#2885019
Ráta cánach éifeachtach réamhbhreathnaitheach (ECFE).
Forward-looking effective tax rate (OECD).
#2442430
Ar an gceathrú dul síos, i gcás ina bhfuil an máthaireintiteas deiridh lonnaithe i ndlínse tríú tír ag a bhfuil IIR cáilithe, ba cheart do chomheintitis ghrúpa FIN UTPR a chur i bhfeidhm maidir leis na comheintitis atá lonnaithe i ndlínse an tríú tír sin, i gcásanna inarb é dlínse ísealchánach é an tríú tír sin bunaithe ar an ráta cánach éifeachtach na gcomheintiteas ar fad atá sa dlínse sin, lena n-áirítear ráta cánach éifeachtach an mháthaireintitis deiridh.
Fourth, where the ultimate parent entity is located in a third-country jurisdiction with a qualified IIR, the constituent entities of the MNE group should apply the UTPR to the constituent entities located in that third-country jurisdiction, in cases where that third-country jurisdiction is low-taxed based on the effective tax rate of all constituent entities in that jurisdiction, including that of the ultimate parent entity.
#2442438
I gcásanna ina dtiteann an ráta cánach éifeachtach de ghrúpa FIN faoi bhun an íosráta cánach i ndlínse ar leith, ba cheart an cháin bhreisiúcháin a leithdháileadh ar na heintitis i ngrúpa FIN atá faoi dhliteanas an cháin sin a íoc i gcomhréir le cur i bhfeidhm IIR agus UTPR, chun cloí leis an ráta íosta éifeachtach 15 % a comhaontaíodh ar fud an domhain.
In cases where the effective tax rate of an MNE group falls below the minimum tax rate in a given jurisdiction, the top-up tax should be allocated to the entities in the MNE group that are liable to pay that tax in accordance with the application of the IIR and the UTPR, in order to comply with the globally agreed minimum effective rate of 15 %.
#2442439
I gcásanna ina dtiteann an ráta cánach éifeachtach de ghrúpa mórscála intíre faoi bhun an íosráta cánach, ba cheart do mháthaireintiteas deiridh an ghrúpa mórscála intíre IIR a chur i bhfeidhm maidir lena gcomheintitis ísealchánach, chun a áirithiú go mbeidh an grúpa sin faoi dhliteanas cáin a íoc ar ráta cánach íosta éifeachtach 15 %.
In cases where the effective tax rate of a large-scale domestic group falls below the minimum tax rate, the ultimate parent entity of the large-scale domestic group should apply the IIR in respect of its low-taxed constituent entities, in order to ensure that such group is liable to pay tax at an effective minimum tax rate of 15 %.
#2443063
I gcás, de bhun Airteagal 11(3), Airteagal 16(7), Airteagal 22(6), Airteagal 25(1) agus (4) agus Airteagal 40(5), ina bhfuil sé mar thoradh ar choigeartú ar chánacha cumhdaithe nó ar ioncam nó ar chaillteanas cáilitheach go n-athríomhtar ráta cánach éifeachtach nó cáin bhreisiúcháin ghrúpa FIN nó an ghrúpa mórscála intíre le haghaidh bliain fhioscach roimhe seo, athríomhfar an ráta cánach éifeachtach agus an cháin bhreisiúcháin i gcomhréir leis na rialacha a leagtar amach in Airteagail 26, 27 agus28.
Where, pursuant to Article 11(3), Article 16(7), Article 22(6), Article 25(1) and (4) and Article 40(5), an adjustment to covered taxes or qualifying income or loss results in the recomputation of the effective tax rate and top-up tax of the MNE group or the large-scale domestic group for a prior fiscal year, the effective tax rate and top-up tax shall be recomputed in accordance with the rules set out in Articles 26, 27 and 28.
#2443238
I gcás inar eintiteas infheistíochta nach bhfuil trédhearcach go fioscach agus nach ndearna roghnú i gcomhréir le hAirteagail 42 agus 43 é comheintiteas ghrúpa FIN nó grúpa mórscála intíre, ríomhfar ráta cánach éifeachtach an eintitis infheistíochta sin ar leithligh ó ráta cánach éifeachtach na dlínse ina bhfuil sé lonnaithe.
Where a constituent entity of an MNE group or of a large-scale domestic group is an investment entity that is not a tax transparent entity and that has not made an election in accordance with Articles 42 and 43, the effective tax rate of such investment entity shall be computed separately from the effective tax rate of the jurisdiction in which it is located.
#2242599
Ón bpeirspictíocht chánachais, d’fhéadfaí a mheas go raibh a n-éifeachtaí diomaibhseach, gan mórán tionchair acu i ndáil le cánacha ar dhoiciméid a mhuirearaítear ar rátaí comhréidhe.
From the taxation perspective, their effects could be regarded as negligible and of little impact in relation to taxes on documents that are charged at flat rates.
#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.
#2433376
Is ard an t-ualach cánach atá ar an saothar san Iodáil agus tá neamhleanúnachais ghéara i bpróifíl na rátaí cánach imeallacha éifeachtacha ar an ioncam pearsanta.
Italy’s tax burden on labour is high and the profile of effective marginal tax rates on personal income is characterised by sharp discontinuities.
#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.
#2200397
Is ionann é agus breis is 30 % den tuilleamh san Aontas é an ráta cánach éifeachtach le haghaidh an dara saothraí agus duine ag dul i mbun fostaíochta.
The effective tax rate when taking up employment for second earners amounts to over 30% of earnings in the EU
#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]
#2442459
Níor cheart do ghrúpaí FIN nó grúpaí mórscála intíre den sórt sin cáin bhreisiúcháin a íoc fiú má tá ráta cánach éifeachtach acu faoi bhun an íosráta cánach sa dlínse sin.
Such MNE groups or large-scale domestic groups should not pay a top-up tax even if their effective tax rate is below the minimum tax rate in that jurisdiction.
#2442597
comheintiteas gan stát ag a bhfuil ioncam cáilitheach agus ráta cánach éifeachtach, i leith bliain fhioscach, atá níos ísle ná an t-íosráta cánach;
a stateless constituent entity that, in respect of a fiscal year, has qualifying income and an effective tax rate which is lower than the minimum tax rate;
#2443023
i gcás inarb éard atá sa ráta cánach éifeachtach an ráta a ríomhtar i gcomhréir le hAirteagal 26.
where the effective tax rate is the rate computed in accordance with Article 26.
#2443089
Ráta cánach éifeachtach agus cáin bhreisiúcháin comheintitis atá faoi úinéireacht mhionlaigh nach comhalta d'fhoghrúpa faoi úinéireacht mhionlaigh é, ríomhfar ar bhonn eintitis i gcomhréir le Caibidlí III go VII iad.
The effective tax rate and top-up tax of a minority-owned constituent entity that is not a member of a minority-owned subgroup shall be computed on an entity basis in accordance with Chapters III to VII.
#2443230
Déanfar ráta cánach éifeachtach agus cáin bhreisiúcháin do bhliain fhioscach den sórt sin a ríomh dá réir, i gcomhréir le hAirteagal 29(1).
The effective tax rate and top-up tax for such fiscal year shall be recomputed accordingly, in accordance with Article 29(1).
#2443244
Is éard a bheidh i gcéatadán cánach breisiúcháin an eintitis infheistíochta méid dearfach atá cothrom leis an difríocht idir an t-íosráta cánach agus ráta cánach éifeachtach an eintitis infheistíochta sin.
The top-up tax percentage of an investment entity shall be a positive amount equal to the difference between the minimum tax rate and the effective tax rate of such investment entity.
#2443301
an fhaisnéis uile is gá chun ráta cánach éifeachtach dhlínse an mháthaireintitis deiridh agus a cháin bhreisiúcháin atá dlite a ríomh; agus
all information that is necessary in order to compute the effective tax rate of the ultimate parent entity’s jurisdiction and its top-up tax due; and
#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]
#2646146
Tá treoir molta ag an gCoimisiún Eorpach ina leagfaí amach conas a chuirfidh Ballstáit an Aontais, Éire san áireamh, prionsabail an ráta cánach éifeachtaigh 15 % i bhfeidhm go praiticiúil ().
The European Commission has proposed a directive setting out how EU Member States, including Ireland, will apply the principles of the 15% effective taxrate in practice ().
#2200394
Is féidir le comhchórais chánachais fhorchéimnitheacha na rátaí imeallacha cánacha a bhoilsciú le haghaidh saothraithe gan ioncam nó saothraithe ar ioncam níos ísle, toisc go ngearrtar cáin ar ráta imeallach níos airde go héifeachtach i gcomhréir lena gcéile a shaothraíonn ioncam níos airde.
Joint progressive taxation systems can inflate the marginal tax rates for non- or lower earners, as their income is effectively taxed at a higher marginal rate in line with their higher-earning partner.
#2433415
Chun cánacha ar shaothar a laghdú tuilleadh agus chun éifeachtúlacht an chórais a mhéadú, an dlí cumasaithe maidir leis an athchóiriú cánach a ghlacadh agus a chur chun feidhme go hiomchuí, go háirithe trí athbhreithniú a dhéanamh ar rátaí cánach imeallacha éifeachtacha, trí na luachanna cadastrúla a ailíniú leis na luachanna margaidh atá ann faoi láthair, trí na caiteachais chánach, i gcás CBL freisin, chomh maith le fóirdheontais atá díobhálach don chomhshaol, a chuíchóiriú agus a laghdú, agus an chothroime á háirithiú ag an am céanna, agus trí chastacht an chóid chánach a laghdú.
In order to further reduce taxes on labour and increase the efficiency of the system, adopt and appropriately implement the enabling law on the tax reform, particularly by reviewing effective marginal tax rates, aligning the cadastral values to current market values, streamlining and reducing tax expenditures, also for VAT, and environmentally harmful subsidies while ensuring fairness, and by reducing the complexity of the tax code.
#154809
Beidh de thoradh ar an aisíoc an ráta cánach a choigeartú sa chaoi is gur ionann é agus an ráta éifeachtach céanna (3 faoin gcéad amhail ar dháta an Ordaithe) a bhaineann le buanfhoirgintí a thógáil.
The refund will have the effect of adjusting the rate of tax to the same effective rate (3 per cent as at the date of Order) as applies to the construction of permanent buildings.
#2407761
Gheobhfaí an tuilleamh sin go léir laistigh nó lasmuigh de chríoch na Portaingéile, agus ar choinníoll gur gníomhaíochtaí arna n-údarú laistigh den ZFM agus arna ndéanamh ag eintitis a bhfuil a gceannoifig nó a n-ionad bainistíochta éifeachtach i Maidéara iad, a dhearbhófaí agus a thógfaí an tuilleadh sin san áireamh le haghaidh ríomh an bhoinn chánach agus an méid ar a gcuirfí an ráta cánach ábhartha i bhfeidhm.
Those earnings would all be obtained inside or outside Portuguese territory, and provided that they were generated by activities that were authorised within the ZFM and carried out by entities with their head office or place of effective management in Madeira, those earnings would be declared and taken into account for the calculation of the tax base and the amount to which the relevant tax rate would be applied.
#2442399
Leis an gcreat sin, cruthaítear córas ina mbeidh dhá riail chomhghlasáilte, dá ngairtear le chéile ‘rialacha GloBE’, trínar cheart méid breise cánach (‘cáin bhreisiúcháin’) a bhailiú gach uair a bheidh ráta cánach éifeachtach de chuid FIN faoi bhun 15 % i ndlínse ar leith.
That framework creates a system of two interlocked rules, together referred to also as the ‘GloBE rules’, through which an additional amount of tax (a ‘top-up tax’) should be collected each time that the effective tax rate of an MNE in a given jurisdiction is below 15 %.
#2442431
I gcomhréir le cuspóirí beartais an athchóirithe dhomhanda maidir le cáin íosta i dtaca le hiomaíocht chóir chánach i measc dlínsí, ba cheart an ráta cánach éifeachtach a ríomh ar leibhéal na dlínse.
In accordance with the policy objectives of the global minimum tax reform regarding fair tax competition amongst jurisdictions, the computation of the effective tax rate should take place at a jurisdictional level.
#2442432
Chun críche an ráta cánach éifeachtach a ríomh, ba cheart foráil a dhéanamh sa Treoir seo maidir le sraith choiteann rialacha sonracha maidir leis an mbonn cánach a ríomh, dá ngairtear “ioncam nó caillteanas cáilitheach”, agus maidir leis na cánacha a íocadh, dá dtagraítear mar “chánacha cumhdaithe”.
For the purpose of computing the effective tax rate, this Directive should provide for a common set of specific rules for the computation of the tax base, referred to as ‘qualifying income or loss’, and for the taxes paid, referred to as ‘covered taxes’.
#2442436
Ba cheart ráta cánach éifeachtach de ghrúpa FIN i ngach dlínse ina ndéanann sé gníomhaíochtaí nó de ghrúpa mórscála intíre a chur i gcomparáid leis an íosráta cánach 15 % a comhaontaíodh chun a chinneadh ar cheart do ghrúpa FIN nó don ghrúpa mórscála intíre a bheith faoi dhliteanas cáin bhreisiúcháin a íoc agus, dá bhrí sin, ba cheart dóibh IRR nó an UTPR a chur i bhfeidhm.
The effective tax rate of an MNE group in each jurisdiction where it carries out activities or of a large-scale domestic group should be compared to the agreed minimum tax rate of 15 % in order to determine whether the MNE group or large-scale domestic group should be liable to pay a top-up tax and consequently should apply the IIR or the UTPR.
#2442463
Ar an gcúis sin, níor cheart go bhfheidhmeodh na rialacha maidir le cáin bhreisiúcháin mar cháin a thoibhítear go díreach ar ioncam an eintitis ach ina ionad sin ba cheart feidhm a bheith acu maidir leis an róbhrabús i gcomhréir le bonn caighdeánaithe agus meicníochtaí sonracha don ríomh cánach chun ioncam ar cháin íseal laistigh de na grúpaí lena mbaineann a shainaithint agus chun cáin bhreisiúcháin a fhorchur a thabharfadh ráta cánach éifeachtach grúpa ar an ioncam sin suas leis an íosleibhéal cánach a comhaontaíodh.
For that reason, the rules on a top-up tax should not operate as a tax levied directly on the income of an entity but instead should apply to the excess profit in accordance with a standardised base and specific tax computation mechanics in order to identify low-taxed income within the groups concerned and impose a top-up tax that would bring a group’s effective tax rate on that income up to the agreed minimum level of tax.
#2442476
Ba cheart go mbeadh sé d'oibleagáid ar ghrúpaí FIN laistigh de raon feidhme na Treorach seo faisnéis chuimsitheach agus mhionsonraithe a chur ar fáil maidir lena mbrabúis agus a ráta éifeachtach cánach i ngach dlínse ina bhfuil comheintitis acu.
MNE groups within the scope of this Directive should be obliged to provide comprehensive and detailed information on their profits and effective tax rate in every jurisdiction where they have constituent entities.
#2442629
ciallaíonn “dlínse ísealchánach”, maidir le grúpa FIN nó grúpa mórscála intíre in aon bhliain fhioscach ar bith, Ballstát nó dlínse tríú tír ina bhfuil ioncam cáilitheach ag grúpa FIN nó ag an ngrúpa mórscála intíre agus ina bhfuil sé faoi réir ráta cánach éifeachtach atá níos ísle ná an t-íosráta cánach;
‘low-tax jurisdiction’ means, in respect of an MNE group or a large-scale domestic group in any fiscal year, a Member State or a third-country jurisdiction in which the MNE group or the large-scale domestic group has a qualifying income and is subject to an effective tax rate which is lower than the minimum tax rate;
#2442939
I gcás ina bhfuil an ráta cánach a chuirtear i bhfeidhm chun críche an chostais cánach iarchurtha a ríomh os cionn an íosráta éifeachtaigh, is éard a bheidh sa mhéid coigeartaithe cánach iarchurtha iomlán atá le cur le cánacha cumhdaithe coigeartaithe comheintitis le haghaidh bliain fhioscach de bhun Airteagail 20(1), pointe (b), ná an costas cánach iarchurtha a fhabhraítear ina chuntais airgeadais i leith cánacha cumhdaithe arna athmhúnlú ag an íosráta cánach, faoi réir na gcoigeartuithe a shonraítear i míreanna 3 go 6 den Airteagal seo.
Where the tax rate applied for the purpose of computing the deferred tax expense is above the minimum tax rate, the total deferred tax adjustment amount to be added to the adjusted covered taxes of a constituent entity for a fiscal year pursuant to Article 21(1), point (b), shall be the deferred tax expense accrued in its financial accounts with respect to covered taxes recast at the minimum tax rate, subject to the adjustments under paragraphs 3 to 6 of this Article.
#2442953
An méid den dliteanas cánach iarchurtha athghafa a chinntear le haghaidh na bliana fioscaí reatha, caithfear leis mar laghdú ar chánacha cumhdaithe sa chúigiú bliain fhioscach roimh an mbliain fhioscach reatha, agus athríomhfar an ráta cánach éifeachtach agus cáin bhreisiúcháin na bliana fioscaí sin i gcomhréir le hAirteagal 29(1).
The amount of the recaptured deferred tax liability determined for the current fiscal year shall be treated as a reduction to the covered taxes in the fifth fiscal year preceding the current fiscal year, and the effective tax rate and top-up tax of that fiscal year shall be recomputed in accordance with Article 29(1).
#2442999
I gcás ina bhfuil laghdú ar chánacha cumhdaithe a áiríodh i gcánacha cumhdaithe coigeartaithe an chomheintitis le haghaidh bliain fhioscach roimhe seo, athríomhfar an ráta cánach éifeachtach agus an cháin bhreisiúcháin le haghaidh na bliana fioscaí sin i gcomhréir le hAirteagal 29(1) trí na cánacha cumhdaithe coigeartaithe a laghdú faoi mhéid an laghdaithe ar chánacha cumhdaithe.
Where there is a decrease in covered taxes that were included in the constituent entity’s adjusted covered taxes for a previous fiscal year, the effective tax rate and top-up tax for such fiscal year shall be recomputed in accordance with Article 29(1) by reducing adjusted covered taxes by the amount of the decrease in covered taxes.
#2443006
I gcás nach n-íoctar níos mó ná EUR 1000000 den mhéid a fhabhraíonn comheintiteas mar chostas cánach reatha agus a áirítear i gcánacha cumhdaithe coigeartaithe le haghaidh bliain fhioscach, i gcás nach n-íoctar é laistigh de 3 bliana tar éis dheireadh na bliana fioscaí sin, athríomhfar an ráta cánach éifeachtach agus an cháin bhreisiúcháin le haghaidh na bliana fioscaí inar éilíodh an méid neamhíoctha mar cháin chumhdaithe i gcomhréir le hAirteagal 29(1) tríd an méid neamhíoctha sin a eisiamh ó na cánacha cumhdaithe coigeartaithe.
Where more than EUR 1000000 of the amount accrued by a constituent entity as current tax expense and included in adjusted covered taxes for a fiscal year is not paid within three years after the end of that fiscal year, the effective tax rate and top-up tax for the fiscal year in which the unpaid amount was claimed as a covered tax shall be recomputed in accordance with Article 29(1) by excluding such unpaid amount from the adjusted covered taxes.