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
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.
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.’;