#1957280
Eisceacht stuamachta
Prudential carve-out
Scag na torthaí
Bailiúcháin
22 toradh in 11 doiciméad
#1986805
Scagadh amach cánach
Tax carve out
#2443060
An t-eisiamh ioncaim atá bunaithe ar shubstaint, ar eisiamh é a ríomhtar faoin Airteagal seo, ní chuimseofar leis gearradh amach párolla ná gearradh amach sócmhainní inláimhsithe na gcomheintiteas ar comheintiteas infheistíochta sa dlínse sin iad.
The substance-based income exclusion computed under this Article shall not include the payroll carve-out and the tangible asset carve-out of constituent entities that are investment entities in that jurisdiction.
#3064688
Eisceacht stuamachta
Prudential carve-out
#2443044
Ach amháin i gcás ina roghnaíonn comheintiteas is comhdaitheoir de ghrúpa FIN nó de ghrúpa mórscála intíre, i gcomhréir le hAirteagal 45(2), gan an t-eisiamh ioncaim bunaithe ar shubstaint a chur i bhfeidhm le haghaidh na bliana fioscaí, laghdófar an glanioncam cáilitheach le haghaidh dlínse, chun an cháin bhreisiúcháin a ríomh, faoi mhéid atá cothrom le hiomlán an ghearrtha amach párolla dá dtagraítear i mír 3 den Airteagal seo agus an ghearrtha amach sócmhainní inláimhsithe dá dtagraítear i mír 4 den Airteagal seo le haghaidh gach comheintitis atá lonnaithe sa dlínse.
Unless a filing constituent entity of an MNE group or of a large-scale domestic group elects, in accordance with Article 45(2), not to apply the substance-based income exclusion for the fiscal year, the net qualifying income for a jurisdiction shall be reduced, for the purpose of computing the top-up tax, by an amount equal to the sum of the payroll carve-out referred to in paragraph 3 of this Article and the tangible asset carve-out referred to in paragraph 4 of this Article for each constituent entity located in the jurisdiction.
#1957432
beidh feidhm ag na heisceachtaí ginearálta, na heisceachtaí slándála agus an eisceacht stuamachta dá dtagraítear in Airteagal 199 maidir le bearta Páirtí atá glactha nó a choimeádtar ar bun i gcomhthéacs nós imeachta deimhniúcháin;
the general exceptions, security exceptions and prudential carve-out referred to in Article 199 apply to measures of a Party adopted or maintained in the context of a certification procedure;
#2241478
I gcás Storengy, atá ina chuid de shamhail chomhtháite laistigh de Gaz de France/GDF Suez, ní mór cásanna gearrtha amach a tharraingt suas maidir leis an ngníomhaíocht chun an forbhreathnú stairiúil sin a athchruthú.
For Storengy, which is part of an integrated model within Gaz de France/GDF Suez, reconstructing this historical overview would require carve-out scenarios to be drawn up for the activity.
#2392527
Ina theannta sin, d’eisigh Lukashenka foraithne uachtaránachta chun teorainneacha chaipiteal na Bealarúise, Minsk, a atarraingt chun talamh a ghearradh amach do mhonarcha Inter Tobacco, is dócha ar chúiseanna a bhaineann le himghabháil cánach.
Additionally, Lukashenka issued a Presidential decree to re-draw the boundaries of Belarus's capital, Minsk, to carve out land for Inter Tobacco's factory, probably for reasons related to tax evasion.
#2454006
Ina theannta sin, d’eisigh Lukashenka foraithne uachtaránachta chun teorainneacha chaipiteal na Bealarúise, Minsk, a atarraingt chun talamh a ghearradh amach do mhonarcha Inter Tobacco, is dócha ar chúiseanna a bhaineann le himghabháil cánach.
Additionally, Lukashenka issued a Presidential decree to re-draw the boundaries of Belarus’s capital, Minsk, to carve out land for Inter Tobacco’s factory, probably for reasons related to tax evasion.
#2769896
Mar shampla, beidh faisnéis níos mionsonraithe riachtanach le haghaidh leigheasanna ina mbeidh gearradh amach i gceist ná mar a bheadh i gcás gnólachtaí neamhspleácha atá á ndífheistiú.
For example, carve-out remedies will typically require more detailed information than divestitures of stand-alone businesses.
#2791828
gearradh amach agus díol an aonaid ghnó a sholáthraíonn seirbhísí láimhseála ar an talamh faoi láthair do na haerfoirt agus do na haerpháirceanna uile sa Réigiún;
the carve-out and sale of the business unit that currently provides ground handling to all airports and airfields in the Region;
#3069540
Ar mhaithe le cinnteacht níos fearr, áirítear ar na bearta a fhéadfaidh an Nua-Shéalainn a dhéanamh i gcomhréir le hAirteagal 10.64 (Eisceacht stuamachta), ar choinníoll go gcomhlíonann siad ceanglais an Airteagail sin, na bearta lena rialaítear:
For greater certainty, the measures that New Zealand may take in accordance with Article 10.64 (Prudential carve-out), provided they meet the requirements of that Article, include those governing:
#2245984
Seachaint díolmhaithe le haghaidh Comhaltaí áirithe, a d’fhéadfadh an easpa comhaontaithe ar oibriú mhír 4 amach anseo laistigh d’amlíne chomhaontaithe a spreagadh, lean sí de bheith ina spreagadh tábhachtach do roinnt Comhaltaí chun réiteach sásúil a aimsiú ar an mír seo sna pléití i ndiaidh 2019 ar an ábhar sin de chuid an Choiste um Thalmhaíocht.
Avoidance of a carve out for certain Members, which the lack of an agreement on the future operation of paragraph 4 within the agreed deadline could potentially trigger, remained an important motivation for several Members to find an agreeable solution on this paragraph in the post-2019 CoA discussions on this matter.
#2263508
Chonraigh na coimisinéirí urghnácha PwC chun fíorú a dhéanamh ar airgeadas comhdhlúthaithe Ghrúpa Alitalia agus cláir chomhardaithe ghearrtha amach na mbaisceanna Eitlíochta, Láimhseála ar an Talamh agus Luchtóige Aonair an 1 Bealtaine 2017.
The extraordinary commissioners contracted PwC to verify the consolidated financials of the Alitalia Group and the carve-out balance sheets of the Aviation, Ground Handling and Single Lot batches on 1 May 2017.
#2263509
Leis na cláir chomhardaithe ghearrtha amach sin cinneadh imlínte na sócmhainní atá le haistriú i gcás dhíolacháin shócmhainní Alitalia agus cinneadh cé na míreanna cláir chomhardaithe a d’fhanfadh le Alitalia tar éis na ndíolachán.
Those carve-out balance sheets determined the perimeters of the assets to be transferred in case of the sales of assets of Alitalia and determined which balance sheet items would remain with Alitalia after the sales.
#2443045
Beidh gearradh amach párolla comheintitis atá lonnaithe i ndlínse cothrom le 5 % dá chostais phárolla incháilithe le haghaidh fostaithe incháilithe a dhéanann gníomhaíochtaí le haghaidh an ghrúpa FIN nó an ghrúpa mórscála intíre sa dlínse sin, ach amháin costais phárolla incháilithe a bhfuil na nithe seo a leanas i gceist leo:
The payroll carve-out of a constituent entity located in a jurisdiction shall be equal to 5 % of its eligible payroll costs of eligible employees who perform activities for the MNE group or large-scale domestic group in such jurisdiction, with the exception of eligible payroll costs that are:
#2443048
Maidir le gearradh amach sócmhainní inláimhsithe comheintitis atá lonnaithe i ndlínse, beidh sé cothrom le 5 % de luach na sócmhainní inláimhsithe incháilithe de réir na leabhar, ar sócmhainní iad atá lonnaithe sa dlínse, seachas na nithe seo a leanas:
The tangible asset carve-out of a constituent entity located in a jurisdiction shall be equal to 5 % of the carrying value of the eligible tangible assets located in the jurisdiction, with the exception of:
#2769920
Más rud é gur gearradh amach atá i gceist leis an ngnólacht, ba cheart an fhaisnéis uile sin a sholáthar freisin maidir leis an ngnólacht ar fad as a ngearrfaí amach an gnólacht atá le dífheistiú.
If the business to be divested consists in a carve-out, all this information should also be provided for the entire business from which the business to be divested would be carved out.
#2769935
Más rud é gur gearradh amach atá i gceist leis an ngnólacht, ba cheart an fhaisnéis uile sin a sholáthar freisin maidir leis an ngnólacht ar fad as a ngearrfaí amach an gnólacht atá le dífheistiú.
If the business to be divested consists in a carve-out, all this information should also be provided on the entire business from which the business to be divested would be carved out.
#2769938
Más rud é gur gearradh amach atá i gceist leis an ngnólacht, ba cheart an fhaisnéis uile a sholáthar freisin maidir leis an ngnólacht ar fad as a ngearrfaí amach an gnólacht atá le dífheistiú.
If the business to be divested consists in a carve-out, all the information should also be provided for the entire business from which the business to be divested would be carved out.
#2791180
Dá dhroim sin, beidh SATA Air Açores agus a fhochuideachtaí reatha, is iad sin Azores Airlines agus SGA, chomh maith leis an eintiteas nua a eascróidh as gearradh amach gníomhaíochtaí seirbhísí láimhseála ar an talamh, ina bhfochuideachtaí a bheidh faoi lánúinéireacht an Réigiúin trí SATA SGPS nua-chruthaithe.
Consequently, SATA Air Açores and its current subsidiaries, namely Azores Airlines and SGA, as well as the new entity resulting from the carve-out of the ground handling activities, will become subsidiaries that will be wholly owned by the Region via the newly created SATA SGPS.
#2791287
i dtéarmaí dífheistithe, díolfaidh SATA scairsheilbh thromlaigh agus rialála (51 %) den fhochuideachta Azores Airlines agus déanfaidh sé iomlán an ghnó seirbhísí láimhseála ar an talamh a ghearradh amach agus a dhífheistiú freisin, lena gcuimsítear thart ar […];
in terms of divestment, SATA will sell a majority and controlling shareholding (51 %) of the subsidiary Azores Airlines and will also carve out and divest the entire ground handling business, which comprises around […];