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  1. #1947988

    Déanfar caighdeáin idirnáisiúnta Ghrúpa an Fhichead (G20) agus na hEagraíochta um Chomhar agus Forbairt Eacnamaíochta (OECD) a bhaineann le dea-rialachas fioscach, trédhearcacht, malartuithe faisnéise agus cleachtais chánach dhíobhálacha agus go háirithe na critéir maidir le substaint eacnamaíoch arna mbunú ag Fóram OECD maidir le Cleachtais Chánach Dhíobhálacha, déanfar iad sin a chomhlíonadh i nGiobráltar, d’fhonn Giobráltar a bheith rannpháirteach i gCreat Cuimsitheach OECD maidir le creimeadh an bhoinn agus aistriú brabúis.

    The international standards of the Group of Twenty (G20) and of the Organisation for Economic Co-operation and Development (OECD) relating to good fiscal governance, transparency, exchanges of information and harmful tax practices and in particular the economic substance criteria established by the OECD Forum on Harmful Tax Practices shall be complied with in Gibraltar, with a view to Gibraltar's participation in the OECD Inclusive Framework on base erosion and profit shifting (BEPS).

    Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community

  2. #2430774

    Táthar tagtha ar chomhaontú laistigh den Eagraíocht um Chomhar agus Forbairt Eacnamaíochta agus laistigh de Chreat Cuimsitheach G20 um Chreimeadh an Bhoinn agus Aistriú Brabúis maidir le cánachas domhanda a athchóiriú chun aghaidh a thabhairt ar na dúshláin chánach a eascraíonn as digiteáil an gheilleagair agus chun iomaíochas díobhálach cánach a theorannú.

    An agreement on reforming global taxation to address the tax challenges arising from the digitalisation of the economy and to limit harmful tax competition has been reached within the Organisation for Economic Co-operation and Development and G20 Inclusive Framework on Base Erosion and Profit Shifting.

    Council Recommendation of 5 April 2022 on the economic policy of the euro area 2022/C 153/01