I gcás aon neamhréireacht a bheith idir an Comhaontú seo agus aon choinbhinsiún cánach den sórt sin, is ag an gcoinbhinsiún cánach a bheidh tosaíocht a mhéid atá siad ar neamhréir le chéile.
In the event of any inconsistency between this Agreement and any such tax convention, the tax convention shall prevail to the extent of the inconsistency.
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.
Ní bheidh feidhm ag Airteagail 130 agus 138 maidir le buntáiste a thabharfaidh Páirtí de bhun coinbhinsiúin chánach.
Articles 130 and 138 shall not apply to an advantage accorded pursuant to a tax convention.
Coinbhinsiún Eiseamláireach Cánach ECFE ar Ioncam agus Caipiteal: leagan comhdhlúite 2017 (https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version_20745419
OECD Model Tax Convention on Income and Capital: condensed version 2017 (https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version_20745419
I gcás aon neamhréireacht a bheith idir an Comhaontú seo agus aon choinbhinsiún cánach den sórt sin, is ag an gcoinbhinsiún cánach a bheidh tosaíocht a mhéid atá siad ar neamhréir le chéile.
In the event of any inconsistency between this Agreement and any tax convention, the tax convention shall prevail to the extent of such inconsistency.
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.
ciallaíonn ‘Airteagal 9(1) de Choinbhinsiún ECEF um Cháin Eiseamláireach’ na forálacha a bhí, ar dháta rite an Achta Airgeadais 2010, in Airteagal 9(1) den Choinbhinsiún um Cháin Eiseamláireach ar Ioncam agus ar Chaipiteal arna fhoilsiú ag ECEF;
‘Article 9(1) of the OECD Model Tax Convention’ means the provisions which, at the date of the passing of the Finance Act 2010, were contained in Article 9(1) of the Model Tax Convention on Income and Capital published by the OECD;
ciallaíonn ‘coinbhinsiún cánach’ coinbhinsiún chun cánachas dúbailte a sheachaint nó comhaontú nó socrú idirnáisiúnta eile a bhaineann go hiomlán nó den chuid is mó le cánachas;
"tax convention" means a convention for the avoidance of double taxation or any other international agreement or arrangement relating wholly or mainly to taxation;
Ní dhéanfar difear le haon ní sa Chomhaontú seo do chearta agus oibleagáidí an Aontais ná na mBallstát ná na Nua-Shéalainne , faoi aon choinbhinsiún cánach.
Nothing in this Agreement shall affect the rights and obligations of either the Union or the Member States or New Zealand, under any tax convention.
Ní bheidh feidhm ag Airteagail 10.7 (Cóir na náisiún barrfhabhair) agus 10.17 (Cóir na náisiún barrfhabhair) maidir le buntáiste arna thabhairt ag Páirtí de bhun coinbhinsiún cánach.
Articles 10.7 (Most-favoured-nation treatment) and 10.17 (Most-favoured-nation treatment) shall not apply to an advantage accorded by a Party pursuant to a tax convention.
(b) agus an éifeacht a thabharfaí, de réir na dtreoirlínte maidir leis an bpraghsáil aistrithe, dá mbeadh feidhm ag
(b) the effect which, in accordance with the transfer pricing guidelines, would be given if double taxation relief arrangements incorporating Article 9(1) of the OECD Model Tax Convention applied to the computation of the profits or gains or losses, regardless of whether such double taxation relief arrangements actually apply,
go bhfuil comhaontú sínithe aici le Ballstát baile an bhainisteora um chiste caipitil fiontair cáilitheach agus le gach ceann de na Ballstáit eile ina bhfuil sé ar intinn aonaid nó scaireanna an chiste caipitil fiontair cháilithigh a mhargú, ionas go ndéantar a áirithiú go bhfuil na caighdeáin a leagtar síos in Airteagal 26 de Shamhail-Choinbhinsiún Cánach an ECFE maidir le hIoncam agus le Caipiteal á gcomhlíonadh ag an tríú tír agus go n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha;
has signed an agreement with the home Member State of the manager of a qualifying venture capital fund and with each other Member State in which the units or shares of the qualifying venture capital fund are intended to be marketed to ensure that the third country fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements;
go bhfuil comhaontú sínithe aici le Ballstát baile an bhainisteora um chiste fiontraíochta sóisialta cáilitheach agus le gach Ballstát ina mbeartaítear aonaid agus scaireanna an chiste fiontraíochta sóisialta cháilithigh a mhargú, chun a áirithiú go gcomhlíonfaidh an tríú tír na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach EFCE ar Ioncam agus ar Chaipiteal agus lena áirithítear malartú éifeachtach faisnéis maidir le cúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha;
has signed an agreement with the home Member State of the manager of a qualifying social entrepreneurship fund and with each other Member State in which the units or shares of the qualifying social entrepreneurship fund are intended to be marketed to ensure that the third country fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements;
go bhfuil comhaontú sínithe aici le Ballstát baile bhainisteoir an ELTIF agus le gach Ballstát eile ina mbeartaítear aonaid agus scaireanna an ELTIF a mhargú, ionas go ndéantar a áirithiú go bhfuil na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE maidir le hIoncam agus le Caipiteal á gcomhlíonadh go hiomlán ag an tríú tír agus go n-áirithítear malartú éifeachtach faisnéise in ábhair chánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha.
has signed an agreement with the home Member State of the manager of the ELTIF and with every other Member State in which the units or shares of the ELTIF are intended to be marketed to ensure that the third country fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements.
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.
Aon ní dá bhfuil i dTeidil I go VII, i gCaibidil 4 de Theideal VIII, Teidil IX go XII den Cheannteideal seo nó Ceanneideal a Sé, ní dhéanfaidh sé difear do chearta agus d'oibleagáidí an Aontais ná a Bhallstát ná d’oibleagáidí na Ríochta Aontaithe, faoi aon choinbhinsiún cánach.
Nothing in Titles I to VII, Chapter 4 of Title VIII, Titles IX to XII of this Heading or Heading Six shall affect the rights and obligations of either the Union or its Member States and the United Kingdom, under any tax convention.
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;
mura bhfuil aon chóras cánach corparáide ag dlínse, áit ghnó nó áit a mheastar a bheith ina háit ghnó atá lonnaithe i ndlínse den sórt sin ar áit í a gcaithfí léi mar bhuanbhunaíocht i gcomhréir le Samhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal, arna leasú, ar choinníoll go mbeadh sé de cheart ag an dlínse sin cáin a ghearradh ar an ioncam a bheadh inchurtha i leith na háite gnó i gcomhréir le hAirteagal 7 den Choinbhinsiún sin; nó
if a jurisdiction has no corporate income tax system, a place of business or a deemed place of business located in such jurisdiction that would be treated as a permanent establishment in accordance with the OECD Model Tax Convention on Income and Capital, as amended, provided that such jurisdiction would have had the right to tax the income that would have been attributable to the place of business in accordance with Article 7 of that Convention; or
I gcás ina gcomhlíonann comheintiteas an sainmhíniú ar bhuanbhunaíocht in Airteagal 3, pointe (13)(c), coigeartófar a ghlanioncam nó a ghlanchaillteanas cuntasaíochta airgeadais chun léiriú a thabhairt ar na méideanna agus na míreanna ioncaim agus costais a bheadh inchurtha ina leith amháin i gcomhréir le hAirteagal 7 de Samhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal, arna leasú.
Where a constituent entity meets the definition of a permanent establishment in Article 3, point (13)(c), its financial accounting net income or loss shall be adjusted to reflect only the amounts and items of income and expense that would have been attributable to it in accordance with Article 7 of the OECD Model Tax Convention on Income and Capital, as amended.
ciallaíonn ‘coinbhinsiún cánach’ coinbhinsiún chun cánachas dúbailte a sheachaint nó aon chomhaontú nó socrú idirnáisiúnta eile a bhaineann go hiomlán nó go príomha le cánachas a bhfuil aon Bhallstát, an tAontas nó an Nua-Shéalainn ina bpáirtithe ann.
“tax convention” means a convention for the avoidance of double taxation or any other international agreement or arrangement relating wholly or mainly to taxation that either any Member State, the Union or New Zealand are party to.
Ba cheart a áirithiú leis na ceanglais freisin go ndéantar faisnéis i gcúrsaí cánach a mhalartú go hiomchuí agus go héifeachtach i gcomhréir le caighdeáin idirnáisiúnta amhail na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal.
The requirements should also ensure the appropriate and effective exchange of information in tax matters in line with international standards such as those laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital.
tá comhaontú sínithe ag na Ballstáit ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, agus, a mhéid nach ionann iad, ag Ballstát baile an BCIM leis an tríú tír ina bhfuil an taisclann bunaithe, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.
the Member States in which the units or shares of the non-EU AIF are intended to be marketed, and, insofar as different, the home Member State of the AIFM, have signed an agreement with the third country where the depositary is established which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters including any multilateral tax agreements and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.
tá comhaontú sínithe ag an tríú tír ina bhfuil an CIM neamh-AE bunaithe le Ballstát baile an BCIM údaraithe agus le gach Ballstát eile ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIF is established has signed an agreement with the home Member State of the authorised AIFM and with each other Member State in which the units or shares of the non-EU AIF are intended to be marketed which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
tá comhaontú sínithe ag an tríú tír ina bhfuil an BCIM neamh-AE bunaithe leis an mBallstát tagartha, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIFM is established has signed an agreement with the Member State of reference which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
tá comhaontú sínithe ag an tríú tír ina bhfuil an CIM neamh-AE bunaithe leis an mBallstát tagartha agus le gach Ballstát eile ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIF is established has signed an agreement with the Member State of reference and with each other Member State in which the units or shares of the non-EU AIF are intended to be marketed which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
tá comhaontú sínithe ag an tríú tír ina bhfuil an BCIM neamh-AE nó an CIM neamh-AE bunaithe leis an mBallstát ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIFM or non-EU AIF is established has signed an agreement with the Member State in which the units or shares of the non-EU AIF are intended to be marketed which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;