#2986659
Páirtí i gcomhfhiontar a bhfuil comhrialú aige ar an gcomhfhiontar sin.
A party to a joint venture that has joint control of that joint venture.
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#2604008
i gcás comhfhiontair, na gnóthais a bhunaíonn comhfhiontar agus an comhfhiontar.
in the case of a joint venture, the undertakings creating a joint venture and the joint venture.
#2443160
Maidir le máthaireintiteas a bhfuil leas úinéireachta i gcomhfhiontar nó i gcleamhnaí comhfhiontair ar seilbh aige, go díreach nó go hindíreach, cuirfidh sé IIR i bhfeidhm maidir lena chion in-leithdháilte de cháin bhreisiúcháin an chomhfhiontair nó cleamhnaí comhfhiontair i gcomhréir le hAirteagail 5 go 10.
A parent entity that holds a direct or indirect ownership interest in a joint venture or a joint venture affiliate shall apply the IIR with respect to its allocable share of the top-up tax of that joint venture or joint venture affiliate in accordance with Articles 5 to 10.
#2443161
Déanfar an ríomh ar cháin bhreisiúcháin an chomhfhiontair agus a chleamhnaithe comhfhiontair (dá ngairtear le chéile “grúpa comhfhiontar”) i gcomhréir le Caibidlí III go VII, amhail is gur chomheintitis grúpa FIN nó grúpa mórscála intíre ar leithligh iad, agus gurb é an comhfhiontar máthaireintiteas deiridh an ghrúpa sin.
The computation of the top-up tax of the joint venture and its joint venture affiliates (together a ‘joint venture group’) shall be made in accordance with Chapters III to VII, as if they were constituent entities of a separate MNE group or large-scale domestic group and the joint venture was the ultimate parent entity of that group.
#2976650
Déantar an rogha sin ar leithligh le haghaidh gach comhlaigh nó comhfhiontair de chuid eintiteas infheistíochta ar an dáta is déanaí de na dátaí seo a leanas: (a) an dáta a aithnítear comhlach nó comhfhiontar an eintitis infheistíochta i dtosach; (b) an dáta a thagann an comhlach nó an comhfhiontar le bheith ina eintiteas infheistíochta; agus (c) an dáta a thagann comhlach nó comhfhiontar an eintitis infheistíochta le bheith ina máthairchuideachta den chéad uair.
This election is made separately for each investment entity associate or joint venture, at the later of the date on which (a) the investment entity associate or joint venture is initially recognised; (b) the associate or joint venture becomes an investment entity; and (c) the investment entity associate or joint venture first becomes a parent.
#484776
(b) comhaontuithe comhfhiontair, comhpháirtíochta, comhúinéireachta, scairshealbhóirí, nó comhaontuithe eile dá samhail, a dhéanamh;
(b) the entering into of joint venture, partnership, co-ownership, shareholder or other similar agreements;
#578880
Coinníonn comhfhiontar a thaifid chuntasaíochta féin.
A joint venture maintains its own accounting records.
#1541702
joint venture and other forms of industrial or business co-operation;
joint venture and other forms of industrial or business co-operation;
#1623752
ar bhonn comhfhiontar idir an earnáil phoiblí agus an earnáil phríobháideach
on a joint venture basis between the public and private sectors
#1623753
ar bhonn comhfiontar idir an earnáil phoiblí agus an earnáil phríobháideach
on a joint venture basis between the public and private sectors
#1647951
bunofar ar bhonn comhfhiontar idir an earnáil phoiblí agus an earnáil phríobháideach
will be established on a joint venture basis between the public and private sectors
#1647952
Bunófar... ar bhonn comhfhiontar idir an earnáil phoiblí agus an earnáil phríobháideach
will be established on a joint venture basis between the public and private sectors
#1871552
dá ngairtear freisin: Chosen Expo; Korea Export Joint Venture
a.k.a.: Chosen Expo; Korea Export Joint Venture
#1892198
dá ngairtear freisin: Chosen Expo; Korea Export Joint Venture
a.k.a.: Chosen Expo; Korea Export Joint Venture
#2159845
Déanfaidh eintiteas an rogha sin ar leithligh le haghaidh gach comhlaigh nó comhfhiontair tráth a thugtar aitheantas tosaigh don chomhlach nó don chomhfhiontar.
An entity shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture.
#2316164
Tír chorpraithe chomhfhiontair
Country of incorporation of joint venture
#2316166
An tír ina bhfuil comhfhiontar de chuid an eintitis corpraithe.
The country in which a joint venture of the entity is incorporated.
#2316594
Dáta dheireadh na tréimhse tuairiscithe maidir le ráitis airgeadais comhfhiontair
Date of end of reporting period of financial statements of joint venture
#2317233
Tuairisc ar bhunús ullmhúcháin na faisnéise airgeadais achoimrithe de chuid comhfhiontair
Description of basis of preparation of summarised financial information of joint venture
#2317234
An tuairisc ar bhunús ullmhúcháin na faisnéise airgeadais achoimrithe de chuid comhfhiontair.
The description of the basis of preparation of summarised financial information of a joint venture.
#2317955
Tuairisc ar chineál an chaidrimh atá ag eintiteas le comhfhiontar
Description of nature of entity's relationship with joint venture
#2318268
Tuairisc ar an gcúis a bhfuil dáta nó tréimhse tuairiscithe éagsúil in úsáid le haghaidh comhfhiontair
Description of reason why using different reporting date or period for joint venture
#2318492
Tuairisc ar cé acu le modh cothromais nó ag luach cóir a dhéantar infheistíocht i gcomhfhiontar a thomhas
Description of whether investment in joint venture is measured using equity method or at fair value
#2319873
Nochtadh maidir le réiteach faisnéise airgeadais achoimrithe comhfhiontair a chuirtear san áireamh ag úsáid mhodh an chothromais i leith shuim ghlanluacha an leasa i gcomhfhiontar [text block]
Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]
#2323772
Is páirtí é fiontraí i gcomhfhiontar agus tá comhrialú aige ar an gcomhfhiontar sin.
A venturer is a party to a joint venture and has joint control over that joint venture.
#2324318
Ainm an chomhfhiontair
Name of joint venture
#2324319
Ainm comhfhiontair.
The name of a joint venture.
#2325530
Príomháit ghnó comhfhiontair
Principal place of business of joint venture
#2325531
An phríomháit ghnó atá ag comhfhiontar.
The principal place of business of a joint venture.
#2325802
Sciar de leas úinéireachta i gcomhfhiontar
Proportion of ownership interest in joint venture
#2325803
An sciar de leas úinéireachta i gcomhfhiontar atá inchurtha leis an eintiteas.
The proportion of ownership interest in a joint venture attributable to the entity.
#2325820
Sciar de chearta vótála arna sealbhú i gcomhfhiontar
Proportion of voting rights held in joint venture
#2325821
An sciar de na cearta vótála i gcomhfhiontar arna sealbhú ag an eintiteas.
The proportion of the voting rights in a joint venture held by the entity.
#2327730
Is comhlach nó comhfhiontar den eintiteas eile é eintiteas amháin (nó comhlach nó comhfhiontar de ghrúpa a bhfuil an t-eintiteas eile ina bhall de freisin).
One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).
#2363177
Chomh maith leis sin, chuaigh siad i mbun comhfhiontar leis an aireacht turasóireachta ‘Bere Aleppo Private JSC’.
They also entered into a joint venture with the ministry of tourism “Bere Aleppo Private JSC”.
#2391838
Chomh maith leis sin, chuaigh siad i mbun comhfhiontar leis an aireacht turasóireachta ‘Bere Aleppo Private JSC’.
They also entered into a joint venture with the ministry of tourism “Bere Aleppo Private JSC”.
#2443147
Ní áirítear le comhfhiontar:
A joint venture does not include:
#2443155
cleamhnaí comhfhiontair;
a joint venture affiliate;
#2443156
ciallaíonn “cleamhnaí comhfhiontair”:
‘joint venture affiliate’ means:
#2443159
I gcásanna den sórt sin, déileálfar leis an mbuanbhunaíocht mar chleamhnaí comhfhiontair ar leithligh.
In such cases the permanent establishment shall be treated as a separate joint venture affiliate.
#2443164
Chun críocha na míre seo, ciallaíonn “cáin bhreisiúcháin atá dlite ón ngrúpa comhfhiontar” cion in-leithdháilte an mháthaireintitis de cháin bhreisiúcháin an ghrúpa comhfhiontar.
For the purposes of this paragraph, ‘top-up tax due by the joint venture group’ means the parent entity’s allocable share of the top-up tax of the joint venture group.
#2443291
cáin bhreisiúcháin comhalta grúpa comhfhiontar;
the top-up tax of a member of a joint venture group;
#2473076
comhlach nó comhfhiontar an eintitis eile;
associate or joint venture of the other entity;
#2473077
comhlach nó comhfhiontar tríú eintitis;
associate or joint venture of a third entity;
#2592023
Tír chorpraithe chomhfhiontair
Country of incorporation of joint venture
#2592025
An tír ina bhfuil comhfhiontar de chuid an eintitis corpraithe.
The country in which a joint venture of the entity is incorporated.
#2592451
Dáta dheireadh na tréimhse tuairiscithe maidir le ráitis airgeadais comhfhiontair
Date of end of reporting period of financial statements of joint venture
#2593150
Tuairisc ar bhunús ullmhúcháin na faisnéise airgeadais achoimrithe de chuid comhfhiontair
Description of basis of preparation of summarised financial information of joint venture
#2593151
An tuairisc ar bhunús ullmhúcháin na faisnéise airgeadais achoimrithe de chuid comhfhiontair.
The description of the basis of preparation of summarised financial information of a joint venture.
#2593870
Tuairisc ar chineál an chaidrimh atá ag eintiteas le comhfhiontar
Description of nature of entity’s relationship with joint venture