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386 results in 120 documents

  1. #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.

    Number 22 of 1972: VALUE-ADDED TAX ACT, 1972

  2. #1327490

    Leasú ar alt 28 (comhaontuithe maidir le faoiseamh ó chánachas dúbailte) den Acht Cánach Rachmais, 1975 .

    Amendment of section 28 (agreements for relief of double taxation) of Wealth Tax Act, 1975 .

    Number 18 of 1977: FINANCE ACT, 1977

  3. #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.

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  4. #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.

    FINANCE ACT 2010

  5. #1076350

    Is iad cánacha is ábhar don Chomhaontú seo:

    The taxes which are subject to this Agreement are:

    Number 13 of 1955: FINANCE ACT, 1955

  6. #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.

    Number 13 of 1955: FINANCE ACT, 1955

  7. #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.

    Number 15 of 1964: FINANCE ACT, 1964

  8. #1227994

    Comhaontú maidir le méid cánach nach mbeidh faoi dhíospóid ar achomharc i gcoinne measúnachta. [1964, a. 31.]

    Agreement as to amount of tax not in dispute on an appeal against an assessment.

    Number 6 of 1967: INCOME TAX ACT, 1967

  9. #1231070

    Is iad na cánacha a mbaineann am Comhaontú seo leo:

    The taxes which are subject to this Agreement are:

    Number 6 of 1967: INCOME TAX ACT, 1967

  10. #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.

    Number 19 of 1973: FINANCE ACT, 1973

  11. #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.

    Order of Business (Dáil Éireann/Seanad Éireann)

  12. #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.

    Council Implementing Regulation (EU) 2022/432 of 15 March 2022 amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate

  13. #2362902

    Is faoin údarás inniúil cánach é an comhaontú sin a fháil.

    It is up to the competent tax authority to obtain such agreement.

    Commission Implementing Regulation (EU) 2022/829 of 25 May 2022 amending Regulation (EC) No 31/96 as regards the institutions eligible for exemption from excise duty

  14. #2636689

    Treoir maidir le cur chun feidhme an chomhaontaithe dhomhanda OECD maidir le cearta cánachais a ath-leithdháileadh;

    Directive on the implementation of the OECD global agreement on re-allocation of taxing rights;

    COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE EUROPEAN COUNCIL, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS CONFERENCE ON THE FUTURE OF EUROPE Putting Vision into Concrete Action

  15. #603421

    I gcomhthéacs feabhas a chur ar chomhar riaracháin i gcoitinne agus an comhrac i gcoinne calaoise cánach, imghabhála cánach agus pleanála ionsaithí cánach a thacú, d'fhéadfadh sé go bhfónfadh sé don Aontas comhaontuithe a chur i gcrích le tríú tíortha, ionas go bhféadfadh na tíortha sin leas a bhaint as comhpháirteanna an Aontais de na Córais Eorpacha Faisnéise chun tacú le malartú slán faisnéise idir iad féin agus na Ballstát faoi chuimsiú na gcomhaontuithe déthaobhacha cánach.

    In the context of improving administrative cooperation more widely and supportig the fight against tax fraud, tax evasion and aggressive tax planning, it may be useful for the Union to conclude agreements with third countries in order to allow those countries to use the Union components of the European Information Systems to support a secure exchange of information between them and the Member States in the framework of bilateral tax agreements.

    Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC

  16. #2858807

    Faoisimh chánach a chur i bhfeidhm chun cánachas dúbailte a sheachaint i gcomhréir le forálacha na gcomhaontuithe déthaobhacha nó iltaobhacha maidir le cánachas dúbailte a sheachaint, mar aon le faoisimh chánach aontaobhacha chun cánachas dúbailte a sheachaint a chuirtear i bhfeidhm faoi reachtaíocht náisiúnta um cháin a mhéid agus a leanann siad an loighic agus na coinníollacha céanna le forálacha na gcomhaontuithe déthaobhacha nó iltaobhacha.

    Application of tax reliefs for avoidance of double taxation in line with the provisions of bilateral or multilateral agreements for avoidance of double taxation, as well as unilateral tax reliefs for avoidance of double taxation applied under national tax legislation to the extent they follow the same logic and conditions as the provisions of bilateral or multilateral agreements.

    Commission Implementing Regulation (EU) 2023/1441 of 10 July 2023 on detailed arrangements for the conduct of proceedings by the Commission pursuant to Regulation (EU) 2022/2560 of the European Parliament and of the Council on foreign subsidies distorting the internal market

  17. #2859005

    Faoisimh chánach a chur i bhfeidhm chun cánachas dúbailte a sheachaint i gcomhréir le forálacha na gcomhaontuithe déthaobhacha nó iltaobhacha maidir le cánachas dúbailte a sheachaint, mar aon le faoisimh chánach aontaobhacha chun cánachas dúbailte a sheachaint a chuirtear i bhfeidhm faoi reachtaíocht náisiúnta um cháin a mhéid agus a leanann siad an loighic chéanna le forálacha na gcomhaontuithe déthaobhacha nó iltaobhacha.

    Application of tax reliefs for avoidance of double taxation in line with the provisions of bilateral or multilateral agreements for avoidance of double taxation as well as unilateral tax reliefs for avoidance of double taxation applied under national tax legislation to the extent they follow the same logic as the provisions of bilateral or multilateral agreements.

    Commission Implementing Regulation (EU) 2023/1441 of 10 July 2023 on detailed arrangements for the conduct of proceedings by the Commission pursuant to Regulation (EU) 2022/2560 of the European Parliament and of the Council on foreign subsidies distorting the internal market

  18. #1020907

    With a view to making such alterations in the Agreement dated the 14th April, 1926 (as amended by the Agreement dated the 25th April, 1928), made between the Government of the Irish Free State and the British Government in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by section 52 of the British Finance (No. 2) Act, 1945, it is hereby agreed between the Irish Government and the United Kingdom Government that the said Agreement (as amended as aforesaid) shall be further amended as follows:—

    With a view to making such alterations in the Agreement dated the 14th April, 1926 (as amended by the Agreement dated the 25th April, 1928), made between the Government of the Irish Free State and the British Government in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by section 52 of the British Finance (No. 2) Act, 1945, it is hereby agreed between the Irish Government and the United Kingdom Government that the said Agreement (as amended as aforesaid) shall be further amended as follows:—

    Number 12 of 1948: FINANCE ACT, 1948

  19. #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]

    Number 19 of 1960: FINANCE ACT, 1960

  20. #1226903

    (2) Beidh éifeacht dá réir sin maidir le díolúine nó faoiseamh a bheidh le deonú ó cháin Éireannach, ag an gcéad chomhaontú acu sin, arna mhodhnú ag an dara, an tríú, an ceathrú agus an cúigiú ceann de na comhaontuithe sin, in aghaidh aon bhliana measúnachta a bhfuil éifeacht aige ina hagaidh faoi dhlí na Ríochta Aontaithe maidir le díolúine agus faoiseamh ó cháin na Ríochta Aontaithe, agus chun na críche sin measfar gur tagairtí do na forálacha comhréire den Acht seo na tagairtí sna comhaontuithe sin d'achtacháin a aisghairtear leis an Acht seo:

    (2) Accordingly the first of the said agreements, as modified by the second, third, fourth and fifth of the said agreements, shall, for any year of assessment for which, under the law of the United Kingdom, it has effect with respect to exemption and relief from United Kingdom tax, have effect with respect to exemption or relief to be granted from Irish tax, and the references in the said agreements to enactments repealed by this Act shall be taken for that purpose to be references to the corresponding provisions of this Act:

    Number 6 of 1967: INCOME TAX ACT, 1967

  21. #1230577

    D'fhonn cibé athruithe a dhéanamh sa Chomhaontú dar dáta an 14 Aibreán, 1926 (arna leasú leis an gComhaontú dar dáta an 25 Aibreán, 1928), a rinneadh idir Rialtas Shaorstát Éireann agus Rialtas na Breataine i dtaobh Cánach Ioncaim Dúbailte is gá de dhroim na n-athruithe sna hAchtanna Cánach Ioncaim Breataineacha a rinneadh le halt 52 d'Acht Airgeadais na Breataine (Uimh. 2), 1945, comhaontaítear leis seo idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe go ndéanfar an Comhaontú sin (arna leasú mar a dúradh) a leasú tuilleadh mar a leanas:—

    With a view to making such alterations in the Agreement dated the 14th April, 1926 (as amended by the Agreement dated the 25th April, 1928), made between the Government of the Irish Free State and the British Government in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by section 52 of the British Finance (No. 2) Act, 1945, it is hereby agreed between the Irish Government and the United Kingdom Government that the said Agreement (as amended as aforesaid) shall be further amended as follows:—

    Number 6 of 1967: INCOME TAX ACT, 1967

  22. #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]

    Number 6 of 1967: INCOME TAX ACT, 1967

  23. #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.

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  24. #459587

    Ní bheidh aon chánacha, dleachtanna, táillí nó muirir eile a fhorchuirfidh an Phoblacht Heilléanach nó aon údarás cánach dá cuid nó inti iníoctha i dtaca le forghníomhú agus seachadadh an Chomhaontaithe agus i dtaca le haon íocaíocht nó aistriú príomhshuime, úis, coimisiún agus suimeanna eile a bheidh dlite faoin gComhaontú.

    No taxes, duties, fees or other charges imposed by the Hellenic Republic or any taxing authority thereof or therein are payable in connection with the execution and delivery of the Agreement and with any payment or transfer of principal, interest, commissions and other sums due under the Agreement.

    EURO AREA LOAN FACILITY ACT 2010

  25. #799837

    —(1) Daingnítear leis seo an Có-aontú atá curtha síos i gCuid I. den Chéad Sceideal a ghabhann leis an Acht so agus beidh éifeacht aige maidir le saoirse no faoisimh a deonfar o cháin ioncuim agus o bharra-cháin Shaorstáit Éireann i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1926, agus i gcóir gach bliana ina dhiaidh sin ina mbeidh éifeacht ag an gCó-aontú san, de bhua Achta den Pháirlimint Bhriotáineach, maidir le saoirse no le faoiseamh a deonfar o cháin ioncuim agus a bharra-cháin Bhriotáineach i gcóir na bliana san.

    —(1) The Agreement set forth in Part I of the First Schedule to this Act is hereby confirmed and shall have effect with respect to exemption or relief to be granted from Saorstát Eireann income tax and super-tax for the year beginning on the 6th day of April, 1926, and every subsequent year in which the said Agreement has, by virtue of an Act of the British Parliament effect with respect to exemption or relief to be granted from British income tax and super-tax for that year.

    Number 35 of 1926: FINANCE ACT, 1926

  26. #800341

    The British Government and the Government of the Irish Free State, being desirous of concluding an Agreement for the reciprocal exemption from income tax and super-tax of persons who are resident in Great Britain (including Northern Ireland) or in the Irish Free State but are not resident in both countries and for the reciprocal granting of relief from double taxation in respect of income tax (including super-tax) to persons who are resident in both countries, and being desirous of making such supplemental, consequential and incidental provisions as appear necessary or proper for the purposes of such Agreement, have agreed as follows:—

    The British Government and the Government of the Irish Free State, being desirous of concluding an Agreement for the reciprocal exemption from income tax and super-tax of persons who are resident in Great Britain (including Northern Ireland) or in the Irish Free State but are not resident in both countries and for the reciprocal granting of relief from double taxation in respect of income tax (including super-tax) to persons who are resident in both countries, and being desirous of making such supplemental, consequential and incidental provisions as appear necessary or proper for the purposes of such Agreement, have agreed as follows:—

    Number 35 of 1926: FINANCE ACT, 1926

  27. #816241

    With a view to making such alterations in the Agreement made the 14th April, 1926, between the British Government and the Government of the Irish Free State in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by the British Finance Act, 1927, and of the alterations contemplated in the Irish Free State Income Tax Acts, it is hereby agreed between the said Governments that the said Agreement shall be amended as follows:—

    With a view to making such alterations in the Agreement made the 14th April, 1926, between the British Government and the Government of the Irish Free State in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by the British Finance Act, 1927 , and of the alterations contemplated in the Irish Free State Income Tax Acts, it is hereby agreed between the said Governments that the said Agreement shall be amended as follows:—

    Number 11 of 1928: FINANCE ACT, 1928

  28. #1020913

    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:—

    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:—

    Number 12 of 1948: FINANCE ACT, 1948

  29. #1076050

    (b) chun a údarú, i gcásanna ina ndearnadh, d'fhonn téarmaí an Chomhaontuithe a chomhlíonadh, cáin is inbhainte as aon íocaíocht tréimhsiúil áirithe d'fhágaint gan baint aisti agus ina bhfionnfar nach bhfuil feidhm ag an gComhaontú maidir leis an íocaíocht sin, an cháin a ghnóthú trí mheasúnú ar an duine ag a bhfuil teideal chun na híocaíochta nó trí asbhaint a dhéanamh as íocaíochtaí ina dhiaidh sin.

    ( b ) for authorising, in cases where tax deductible from any periodical payment has, in order to comply with the terms of the Agreement, not been deducted and it is discovered that the Agreement does not apply to that payment, the recovery of the tax by assessment on the person entitled to the payment or by deduction from subsequent payments.

    Number 13 of 1955: FINANCE ACT, 1955

  30. #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]

    Number 13 of 1955: FINANCE ACT, 1955

  31. #1076593

    Ar choinníoll. más rud é, faoin gComhaontú, nach bhfuil creidmheas le lamháil i gcoinne forchánach don bhliain, go ríomhfar an ráta i ngach cás mar ríomhtar é i gcás daoine a bhfuil cáin ioncaim. ach nach bhfuil forcháin, inmhuirir ar a n-ioncam, agus más rud é. faoin gComhaontú, nach bhfuil creidmheas le lamháil ach amháin i gcoinne forchánach don bhliain, gurb é ráta a bheas ann an ráta a fionnfar tríd an bhforcháin is iníoctha ag an duine áirithe don bhliain a roinnt ar mhéid iomlán a ioncaim don bhliain.

    Provided that where, under the Agreement, credit is not to be allowed against sur-tax for the year, the rate shall be calculated in all cases as in the case or persons whose monies are chargeable to income tax but not to sur-tax, and where, under the Agreement, credit is not to be allowed except against sur-tax for the year, the rate shall be that ascertained by dividing the sur-tax payable by the person in question for the year by the amount of his total income for the year.

    Number 13 of 1955: FINANCE ACT, 1955

  32. #1226980

    (b) chun a údarú, i gcásanna ina ndearnadh, d'fhonn téarmaí an Chomhaontaithe a chomhlíonadh, cáin is inbhainte as aon íocaíocht tréimhsiúil áirithe a fhágáil gan baint, agus ina bhfionnfar nach bhfuil feidhm ag an gComhaontú maidir leis an íocaíocht sin, an cháin a ghnóthú trí mheasúnacht ar an duine ag a mbeidh teideal chun na híocaíochta nó trí asbhaint a dhéanamh as íocaíochtaí iardain.

    ( b ) for authorising, in cases where tax deductible from any periodical payment has, in order to comply with the terms of the Agreement, not been deducted and it is discovered that the Agreement does not apply to that payment, the recovery of the tax by assessment on the person entitled to the payment or by deduction from subsequent payments.

    Number 6 of 1967: INCOME TAX ACT, 1967

  33. #1230477

    Os mian le Rialtas na Breataine agus Rialtas Shaorstát Éireann comhaontú a dhéanamh le díolúine comharaíochta ó cháin ioncaim agus ó bharrcháin a thabhairt do dhaoine a chónaíonn sa Bhreatain Mhór (lena n-áirítear Tuaisceart Éireann) nó i Saorstát Éireann ach nach gcónaíonn sa dá thír agus le díolúine comharaíochta faoisimh ó chánachas dúbailte i leith cánach ioncaim (lena n-áirítear barrcháin) a thabhairt do dhaoine a chónaíonn sa dá thír, agus ós mian leo cibé forálacha forlíontacha iarmartacha agus foghabhálacha a dhéanamh is dóigh leo is gá nó is cuí chun críocha an Chomhaontaithe sin, tá siad tar éis comhaontú mar a leanas:—

    The British Government and the Government of the Irish Free State, being desirous of concluding an Agreement for the reciprocal exemption from income tax and super-tax of persons who are resident in Great Britain (including Northern Ireland) or in the Irish Free State but are not resident in both countries and for the reciprocal granting of relief from double taxation in respect of income tax (including super-tax) to persons who are resident in both countries, and being desirous of making such supplemental, consequential and incidental provisions as appear necessary or proper for the purposes of such Agreement, have agreed as follows:—

    Number 6 of 1967: INCOME TAX ACT, 1967

  34. #1230521

    D'fhonn cibé athruithe a dhéanamh sa Chomhaontú a rinneadh an 14 Aibreán, 1926, idir Rialtas na Breataine agus Rialtas Shaorstát Éireann maidir le cáin ioncaim dúbailte is gá de dhroim na n-athruithe sna hAchtanna Cánach Ioncaim Bhreataineacha a rinneadh leis an Acht Cánach Ioncaim Bhreataineach, 1927, agus na n-athruithe a bheartaítear in Achtanna Cánach Ioncaim Shaorstát Éireann, comhaontaítear leis seo idir na Rialtais sin, go leasófar an Comhaontú sin mar a leanas:—

    With a view to making such alterations in the Agreement made the 14th April, 1926, between the British Government and the Government of the Irish Free State in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by the British Finance Act, 1927 , and of the alterations contemplated in the Irish Free State income Tax Acts, it is hereby agreed between the said Governments that the said Agreement shall be amended as follows:—

    Number 6 of 1967: INCOME TAX ACT, 1967

  35. #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:—

    Number 6 of 1967: INCOME TAX ACT, 1967

  36. #1230677

    (1) Má dhéanann duine ar bith a bheidh tar éis cáin ioncaim Éireannach (lena n-áirítear forcháin) a íoc, nó a mbeidh de dhliteanas air sin a íoc, trí asbhaint nó eile, in aghaidh aon bhliana measúnachta ar aon chuid dá ioncam, a chruthú chun sástacht na gCoimisinéirí Speisialta gur íoc sé cáin ioncaim Bhreataineach in aghaidh na bliana sin i leith na coda céanna dá ioncam, beidh sé i dteideal faoisimh ó cháin ioncam Éireannach (lena n-áirítear forcháin) a d'íoc sé nó is iníoctha aige ar an gcuid sin dá ioncam de réir ráta ar an gcéanna a chinnfear de réir na bhforálacha chuige sin atá in Airteagal 2 den Chomhaontú dar dáta an 25ú lá d'Aibreán, 1928, Comhaontú atá leagtha amach i gCuid I den Sceideal seo.

    (1) If any person who has paid, by deduction or otherwise, or is liable to pay, Irish income tax (including sur-tax) for any year of assessment on any part of his income proves to the satisfaction of the Special Commissioners that he has paid British income tax for that year in respect of the same part of his income, he shall be entitled to relief from Irish income tax (including sur-tax) paid or payable by him on that part of his income at a rate thereon to be determined in accordance with the provisions in that behalf of Article 2 of the Agreement dated the 25th day of April, 1928, which Agreement is set out in Part I of this Schedule—

    Number 6 of 1967: INCOME TAX ACT, 1967

  37. #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]

    Number 6 of 1967: INCOME TAX ACT, 1967

  38. #1264096

    “(1A) Má tharlaíonn, i gcás ina mbeidh fógra achomhairc tugtha i gcoinne measúnachta i leith cánach ioncaim nó forchánach agus nach mbeidh aon chomhaontú ann den chineál dá dtagraítear i bhfo-alt (1), go n-íocfaidh an t-achomharcóir suim chánach ar chuntas na cánach a bheidh muirearaithe leis an measúnacht a bheidh faoi achomharc is suim níos mó ná an cháin a chinnfear a bheith inmhuirir leis an measúnacht ar an achomharc a chinneadh, beidh feidhm ag forálacha fho-alt (1) ionann is dá mba de dhroim íocaíochta a rinneadh de réir comhaontú den chineál sin a dúradh a tharla an ró-íoc cánach.”.

    "(1A) Where, in a case in which notice of appeal has been given against an assessment to income tax or sur-tax and in which there is no agreement of the kind referred to in subsection (1), the appellant pays an amount of tax on account of the tax charged by the assessment under appeal which is in excess of the tax found to be chargeable by the assessment on the determination of the appeal, the provisions of subsection (1) shall apply as if the overpayment of tax had arisen by reason of a payment made in accordance with an agreement of the kind aforesaid.".

    Number 23 of 1971: FINANCE ACT, 1971

  39. #1264604

    “(1A) Má tharlaíonn, i gcás ina mbeidh fógra achomhairc tugtha i gcoinne measúnachta i leith cánach brabús corparáide agus nach mbeidh aon chomhaontú ann den chineál dá dtagraítear i bhfo-alt (1), go n-íocfaidh an t-achomharcóir suim chánach ar chuntas na cánach a bheidh muirearaithe leis an measúnacht a bheidh faoi achomharc is suim níos mó ná an cháin a chinnfear a bheith inmhuirir leis an measúnacht ar an achomharc a chinneadh, beidh feidhm ag forálacha fho-alt (1) ionann is dá mba de dhroim íocaíochta a rinneadh de réir comhaontú den chineál sin a dúradh a tharla an ró-íoc cánach.”.

    "(1A) Where, in a case in which notice of appeal has been given against an assessment to corporation profits tax and in which there is no agreement of the kind referred to in subsection (1), the appellant pays an amount of tax on account of the tax charged by the assessment under appeal which is in excess of the tax found to be chargeable by the assessment on the determination of the appeal, the provisions of subsection (1) shall apply as if the overpayment of tax had arisen by reason of a payment made in accordance with an agreement of the kind aforesaid.".

    Number 23 of 1971: FINANCE ACT, 1971

  40. #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.

    Number 22 of 1972: VALUE-ADDED TAX ACT, 1972

  41. #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.

    Number 22 of 1972: VALUE-ADDED TAX ACT, 1972

  42. #1273590

    (ii) Cheal comhaontú dá mhalairt, an chomaoin dá bhforáiltear faoi chomhaontú i leith earraí dochorraithe a sheachadadh nó seirbhís a dhéanamh arb é atá ann forbairt arna dhéanamh roimh an lá sonraithe measfar, chun críocha na míre seo, go mbeidh ar áireamh ann méid cánach láimhdeachais agus cánach mórdhíola le chéile is comhionann leis an méid cánach is inmhuirir i leith an idirbhirt.

    (ii) The consideration provided for under an agreement for the delivery of immovable goods or the rendering of a service consisting of a development made before the specified day shall, in the absence of agreement to the contrary, be deemed, for the purposes of this paragraph, to include an amount of turnover tax and wholesale tax combined equal to the amount of tax chargeable in respect of the transaction.

    Number 22 of 1972: VALUE-ADDED TAX ACT, 1972

  43. #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]

    Number 19 of 1973: FINANCE ACT, 1973

  44. #1278970

    Ós mian leo Prótacal a chur i gcrích do leasú an Chomhaontaithe idir na Páirtithe Conarthacha i dtaobh faoisimh chomharaíochta ó chánachas dúbailte maidir le Cáin Bhrabús Corparáide na hÉireann agus Cáin Bhrabús na Ríochta Aontaithe, a síníodh an 18 Bealtaine 1949 (dá ngairtear “an Comhaontú” anseo feasta);

    Desiring to conclude a Protocol to amend the Agreement between the Contracting Parties for the reciprocal relief of double taxation in respect of Irish Corporation Profits Tax and United Kingdom Profits Tax, signed on 18th May 1949 (hereinafter referred to as "the Agreement");

    Number 19 of 1973: FINANCE ACT, 1973

  45. #1343699

    (b) Ar earraí do-chorraithe a sholáthar agus ar sheirbhísí a sholáthar arb éard iad earraí do-chorraithe a fhorbairt, nó ar na hearraí sin a chothabháil agus a dheisiú, lena n-áirítear daingneáin a shuiteáil, mura mó luach earraí so-chorraithe (más ann) a cuireadh ar fáil de bhun an chomhaontaithe chun aon soláthar den sórt sin a dhéanamh ná dhá thrian den méid iomlán ar ar inmhuirearaithe cáin i leith an chomhaontaithe, beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 30 faoin gcéad den méid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.

    ( b ) On the supply of immovable goods and on the supply of services consisting of the development of immovable goods, or the maintenance and repair of those goods including the installation of fixtures, if the value of movable goods (if any) provided in pursuance of the agreement for making any such supply does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement, tax shall be chargeable at the rate specified in subsection (1) (a) on 30 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.

    Number 34 of 1978: VALUE-ADDED TAX (AMENDMENT) ACT, 1978

  46. #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.".

    Number 34 of 1978: VALUE-ADDED TAX (AMENDMENT) ACT, 1978

  47. #1677585

    Níor shínigh an tríú tír comhaontú le Ballstát le háirithiú go gcomhlíonann an tríú tír sin na caighdeáin dá bhforáiltear in Airteagal 26 de Shamhailchoinbhinsiún Cánach na hEagraíochta um Chomhar agus Forbairt Eacnamaíochta (ECFE) maidir le hIoncam agus le Caipiteal nó i Samhail-chomhaontú ECFE um Malartú Faisnéise maidir le Cúrsaí Cánach, agus go n-áirithíonn sí malartú éifeachtach faisnéise maidir le cúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha.

    the third country has not signed an agreement with a Member State to ensure that that third country fully complies with the standards provided for in Article 26 of the Organisation for Economic Cooperation and Development (OECD) Model Tax Convention on Income and on Capital or in the OECD Model Agreement on the Exchange of Information on Tax Matters, and ensures an effective exchange of information on tax matters, including any multilateral tax agreements.

    Regulation (EU) 2017/2402 of the European Parliament and of the Council of 12 December 2017 laying down a general framework for securitisation and creating a specific framework for simple, transparent and standardised securitisation, and amending Directives 2009/65/EC, 2009/138/EC and 2011/61/EU and Regulations (EC) No 1060/2009 and (EU) No 648/2012

  48. #1958980

    Maidir le coinbhinsiún cánach idir an tAontas nó a Bhallstáit agus an Ríocht Aontaithe, na húdaráis inniúla lena mbaineann faoin gComhaontú seo agus faoin gcoinbhinsiún cánach sin, déanfaidh siad a chinneadh go comhpháirteach an ann do neamhréireacht idir an Comhaontú seo agus an coinbhinsiún cánach.

    With regard to a tax convention between the Union or its Member States and the United Kingdom, the relevant competent authorities under this Agreement and that tax convention shall jointly determine whether an inconsistency exists between this Agreement and the tax convention.

    Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

  49. #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.

    Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union

  50. #3066300

    A mhéid a bhaineann le coinbhinsiún cánach idir an tAontas nó na Ballstáit agus an Nua-Shéalainn, na húdaráis inniúla lena mbaineann faoin gComhaontú seo agus faoin gcoinbhinsiún cánach sin, déanfaidh siad a chinneadh go comhpháirteach an ann do neamhréireacht idir an Comhaontú seo agus an coinbhinsiún cánach.

    As regards a tax convention between the Union or the Member States and New Zealand, the relevant competent authorities under this Agreement and the tax convention shall jointly determine whether an inconsistency exists between this Agreement and the tax convention.

    22024A0022