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5 results in 2 documents

  1. #1958980

    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.

    Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

  2. #3066300

    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.

    22024A0022

  3. #1958986

    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;

    Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

  4. #3066301

    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.

    22024A0022

  5. #3066297

    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.

    22024A0022