'tax treaty' — Parallel English-Irish Corpus of Legislation | Gaois research group

Jump to main content

Filter results

Collections

11 results in 2 documents

#2442666

I gcás ina bhfuil comheintiteas lonnaithe in dhá dhlínse agus ina bhfuil conradh cánach infheidhme ag na dlínsí sin, measfar an comheintiteas a bheith lonnaithe sa dlínse ina meastar é a bheith ina chónaitheoir chun críoch cánach faoin gconradh cánach sin.

Where a constituent entity is located in two jurisdictions and those jurisdictions have an applicable tax treaty, the constituent entity shall be deemed to be located in the jurisdiction where it is considered to be resident for tax purposes under that tax treaty.

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
#1623054

a thabhairt dá haire go bhfuil beartaithe ag an Rialtas anailís iarmhartach a fhoilsiú le Buiséad 2016 ar an éifeacht atá ag córas cánach na hÉireann, lena n áirítear gréasán na gconarthaí cánach, ar gheilleagair tíortha atá i mbéal forbartha;

NOTES THE GOVERNMENT’S INTENTION TO PUBLISH A SPILLOVER ANALYSIS OF THE IMPACT OF IRELAND’S TAX SYSTEM, INCLUDING THE TAX TREATY NETWORK, ON THE ECONOMIES OF DEVELOPING COUNTRIES WITH BUDGET 2016;

Order of Business (Dáil Éireann/Seanad Éireann)
#1637589

Go ndéanfar alt 912A den Acht Comhdhlúite Cánacha 1997 (Uimh. 39 de 1997), lena gcumasaítear do na Coimisinéirí Ioncaim a gcumhachtaí a úsáid chun faisnéis a fháil i gcás ina bhfuil gá léi chun críocha dliteanais cánach i gcríoch a bhfuil Conradh Cánach Dúbailte nó Comhaontú Malartaithe Faisnéise Cánach ag Éirinn léi, a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.

THAT SECTION 912A OF THE TAXES CONSOLIDATION ACT 1997 (NO. 39 OF 1997), WHICH ENABLES REVENUE TO USE ITS POWERS TO OBTAIN INFORMATION WHERE IT IS REQUIRED FOR THE PURPOSES OF A TAX LIABILITY IN A TERRITORY WITH WHICH IRELAND HAS A DOUBLE TAX TREATY OR A TAX INFORMATION EXCHANGE AGREEMENT, BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.

Order of Business (Dáil Éireann/Seanad Éireann)
#2442582

áit ghnó nó áit a mheastar a bheith ina háit ghnó atá lonnaithe i ndlínse ina gcaitear leis an áit sin mar bhuanbhunaíocht i gcomhréir le conradh cánach infheidhme, ar choinníoll go ngearrann an dlínse sin cáin ar an ioncam is inchurtha ina leith i gcomhréir le foráil atá cosúil le hAirteagal 7 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal, arna leasú;

a place of business or a deemed place of business located in a jurisdiction where it is treated as a permanent establishment in accordance with an applicable tax treaty, provided that such jurisdiction taxes the income attributable to it in accordance with a provision similar to Article 7 of the OECD Model Tax Convention on Income and Capital, as amended;

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
#2442583

mura bhfuil aon chonradh cánach infheidhme, áit ghnó nó áit a mheastar a bheith ina háit ghnó atá lonnaithe i ndlínse ina ngearrtar cáin ar an ioncam is inchurtha i leith na háite gnó sin ar ghlanbhonn ar shlí atá cosúil leis an tslí a ngearrtar cáin ar a cónaitheoirí féin chun críoch cánach;

if there is no applicable tax treaty, a place of business or a deemed place of business located in a jurisdiction which taxes the income attributable to such place of business on a net basis in a manner similar to which it taxes its own tax residents;

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
#2442662

Measfar buanbhunaíocht mar a shainmhínítear in Airteagal 3, pointe (13)(a), a bheith lonnaithe sa dlínse ina gcaitear léi mar bhuanbhunaíocht agus ina bhfuil sí faoi dhliteanas cáin a íoc faoin gconradh cánach is infheidhme.

A permanent establishment as defined in Article 3, point (13)(a), shall be determined to be located in the jurisdiction where it is treated as a permanent establishment and is liable to tax under the applicable tax treaty.

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
#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
#2442668

I gcás nach bhfuil aon fhaoiseamh ann le haghaidh an chánachais dhúbailte faoin gconradh cánach is infheidhme, mar gheall go bhfuil comheintiteas ina chónaitheoir chun críoch cánach an dá pháirtí chonarthacha, beidh feidhm ag mír 5.

Where there is no relief for double taxation under the applicable tax treaty due to the fact that a constituent entity is resident for tax purposes in both contracting parties, 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
#2442669

I gcás ina bhfuil comheintiteas lonnaithe in dhá dhlínse agus nach bhfuil conradh cánach infheidhme ag na dlínsí sin, measfar an comheintiteas a bheith lonnaithe sa dlínse inar gearradh an méid is mó cánacha cumhdaithe le haghaidh na bliana fioscaí.

Where a constituent entity is located in two jurisdictions and those jurisdictions do not have an applicable tax treaty, the constituent entity shall be deemed to be located in the jurisdiction which charged the higher amount of covered taxes for the fiscal year.

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
#2442673

I gcás ina meastar, mar thoradh ar mhíreanna 4 agus 5 a chur i bhfeidhm, máthaireintiteas a bheith lonnaithe i ndlínse nach bhfuil sé faoi réir IIR cáilithe, measfar an máthaireintiteas a bheith faoi réir IIR cáilithe na dlínse eile maidir le cuimsiú ioncaim, ach amháin má tá conradh cánach infheidhme lena dtoirmeasctar riail den sórt sin a chur i bhfeidhm.

Where, as a result of applying paragraphs 4 and 5, a parent entity is located in a jurisdiction where it is not subject to a qualified IIR, it shall be deemed to be subject to the qualified IIR of the other jurisdiction, unless an applicable tax treaty prohibits the application of such rule.

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
#2442880

I gcás ina gcomhlíonann comheintiteas an sainmhíniú ar bhuanbhunaíocht in Airteagal 3, pointe (13)(a) nó (b). coigeartófar a ghlanioncam nó a ghlanchaillteanas cuntasaíochta airgeadais chun na méideanna agus na míreanna ioncaim agus costais atá inchurtha ina leith amháin a léiriú i gcomhréir leis an gconradh cánach is infheidhme nó le dlí náisiúnta na dlínse ina bhfuil sé lonnaithe, gan beann ar an méid ioncaim atá faoi réir cánach agus an méid costas in-asbhainte sa dlínse sin.

Where a constituent entity meets the definition of a permanent establishment in Article 3, point (13)(a) or (b), its financial accounting net income or loss shall be adjusted to reflect only the amounts and items of income and expense that are attributable to it in accordance with the applicable tax treaty or domestic law of the jurisdiction where it is located, regardless of the amount of income subject to tax and the amount of deductible expenses in that jurisdiction.

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