#2315246
Meánráta cánach éifeachtach
Average effective tax rate
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#2315249
Meánráta cánach éifeachtach iomlán
Total average effective tax rate
#2325279
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme]
[Refer: Average effective tax rate; Applicable tax rate]
#2326127
Réiteach an mheánráta chánach éifeachtaigh agus an ráta chánach is infheidhme [abstract]
Reconciliation of average effective tax rate and applicable tax rate [abstract]
#2327156
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme; Coigeartuithe le haghaidh cáin reatha i dtréimhsí roimhe seo]
[Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]
#2327163
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme; Cáilmheas]
[Refer: Average effective tax rate; Applicable tax rate; Goodwill]
#2443008
An ráta cánach éifeachtach agus an cháin bhreisiúcháin a ríomh
COMPUTATION OF THE EFFECTIVE TAX RATE AND THE TOP-UP TAX
#2443010
An ráta cánach éifeachtach a chinneadh
Determination of the effective tax rate
#2443017
Ráta cánach éifeachtach gach comheintiteas gan stát, ríomhfar le haghaidh gach bliana fioscaí é ar leithligh ó ráta cánach éifeachtach gach comheintiteas eile.
The effective tax rate of each stateless constituent entity shall be computed, for each fiscal year, separately from the effective tax rate of all other constituent entities.
#2443023
i gcás inarb éard atá sa ráta cánach éifeachtach an ráta a ríomhtar i gcomhréir le hAirteagal 26.
where the effective tax rate is the rate computed in accordance with Article 26.
#2443237
An ráta cánach éifeachtach agus cáin bhreisiúcháin eintitis infheistíochta a chinneadh
Determination of the effective tax rate and top-up tax of an investment entity
#2443290
an ráta cánach éifeachtach le haghaidh gach dlínse agus cáin bhreisiúcháin gach comheintitis;
the effective tax rate for each jurisdiction and the top-up tax of each constituent entity;
#2591106
Meánráta cánach éifeachtach
Average effective tax rate
#2591109
Meánráta cánach éifeachtach iomlán
Total average effective tax rate
#2601057
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme]
[Refer: Average effective tax rate; Applicable tax rate]
#2601904
Réiteach an mheánráta chánach éifeachtaigh agus an ráta chánach is infheidhme [abstract]
Reconciliation of average effective tax rate and applicable tax rate [abstract]
#2602932
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme; Coigeartuithe le haghaidh cáin reatha i dtréimhsí roimhe seo]
[Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]
#2602939
[Féach: Meánráta cánach éifeachtach; Ráta cánach is infheidhme; Cáilmheas]
[Refer: Average effective tax rate; Applicable tax rate; Goodwill]
#2646828
Ráta Cánach Éifeachtach Réamhbhreathnaitheach (ECFE).
Forward-looking Effective Tax Rate (OECD).
#2885019
Ráta cánach éifeachtach réamhbhreathnaitheach (ECFE).
Forward-looking effective tax rate (OECD).
#2974486
86 Is éard atá sa mheánráta cánach iarbhír an costas (ioncam) cánach roinnte ar an mbrabús cuntasaíochta.
86 The average effective tax rate is the tax expense (income) divided by the accounting profit.
#2443063
I gcás, de bhun Airteagal 11(3), Airteagal 16(7), Airteagal 22(6), Airteagal 25(1) agus (4) agus Airteagal 40(5), ina bhfuil sé mar thoradh ar choigeartú ar chánacha cumhdaithe nó ar ioncam nó ar chaillteanas cáilitheach go n-athríomhtar ráta cánach éifeachtach nó cáin bhreisiúcháin ghrúpa FIN nó an ghrúpa mórscála intíre le haghaidh bliain fhioscach roimhe seo, athríomhfar an ráta cánach éifeachtach agus an cháin bhreisiúcháin i gcomhréir leis na rialacha a leagtar amach in Airteagail 26, 27 agus28.
Where, pursuant to Article 11(3), Article 16(7), Article 22(6), Article 25(1) and (4) and Article 40(5), an adjustment to covered taxes or qualifying income or loss results in the recomputation of the effective tax rate and top-up tax of the MNE group or the large-scale domestic group for a prior fiscal year, the effective tax rate and top-up tax shall be recomputed in accordance with the rules set out in Articles 26, 27 and 28.
#2443238
I gcás inar eintiteas infheistíochta nach bhfuil trédhearcach go fioscach agus nach ndearna roghnú i gcomhréir le hAirteagail 42 agus 43 é comheintiteas ghrúpa FIN nó grúpa mórscála intíre, ríomhfar ráta cánach éifeachtach an eintitis infheistíochta sin ar leithligh ó ráta cánach éifeachtach na dlínse ina bhfuil sé lonnaithe.
Where a constituent entity of an MNE group or of a large-scale domestic group is an investment entity that is not a tax transparent entity and that has not made an election in accordance with Articles 42 and 43, the effective tax rate of such investment entity shall be computed separately from the effective tax rate of the jurisdiction in which it is located.
#2200397
Is ionann é agus breis is 30 % den tuilleamh san Aontas é an ráta cánach éifeachtach le haghaidh an dara saothraí agus duine ag dul i mbun fostaíochta.
The effective tax rate when taking up employment for second earners amounts to over 30% of earnings in the EU
#2325278
Iarmhairtí an ráta cánach, go comhiomlán, maidir leis an réiteach idir an meánráta cánach éifeachtach agus an ráta cánach is infheidhme nach nochtann an t-eintiteas ar leithligh sa réiteach.
Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation.
#2327152
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar athrú sa ráta cánach.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate.
#2327155
Iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar choigeartuithe le haghaidh cánach reatha i gcomhair tréimhsí roimhe sin.
Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods.
#2327158
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar na speansais nach bhfuil in-asbhainte nuair atá brabús inchánach á chinneadh.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit.
#2327160
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar rátaí cánach eachtracha a chur i bhfeidhm.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates.
#2327162
Iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar beartú cáilmheasa.
Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill.
#2327165
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar ioncam atá díolmhaithe ó chánachas.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation.
#2327167
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar chaillteanais chánach.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses.
#2442431
I gcomhréir le cuspóirí beartais an athchóirithe dhomhanda maidir le cáin íosta i dtaca le hiomaíocht chóir chánach i measc dlínsí, ba cheart an ráta cánach éifeachtach a ríomh ar leibhéal na dlínse.
In accordance with the policy objectives of the global minimum tax reform regarding fair tax competition amongst jurisdictions, the computation of the effective tax rate should take place at a jurisdictional level.
#2442459
Níor cheart do ghrúpaí FIN nó grúpaí mórscála intíre den sórt sin cáin bhreisiúcháin a íoc fiú má tá ráta cánach éifeachtach acu faoi bhun an íosráta cánach sa dlínse sin.
Such MNE groups or large-scale domestic groups should not pay a top-up tax even if their effective tax rate is below the minimum tax rate in that jurisdiction.
#2442476
Ba cheart go mbeadh sé d'oibleagáid ar ghrúpaí FIN laistigh de raon feidhme na Treorach seo faisnéis chuimsitheach agus mhionsonraithe a chur ar fáil maidir lena mbrabúis agus a ráta éifeachtach cánach i ngach dlínse ina bhfuil comheintitis acu.
MNE groups within the scope of this Directive should be obliged to provide comprehensive and detailed information on their profits and effective tax rate in every jurisdiction where they have constituent entities.
#2442597
comheintiteas gan stát ag a bhfuil ioncam cáilitheach agus ráta cánach éifeachtach, i leith bliain fhioscach, atá níos ísle ná an t-íosráta cánach;
a stateless constituent entity that, in respect of a fiscal year, has qualifying income and an effective tax rate which is lower than the minimum tax rate;
#2443112
Ríomhfar ráta cánach éifeachtach agus cáin bhreisiúcháin na sprice i gcomhréir le míreanna 2 go 8.
The effective tax rate and top-up tax of the target shall be computed in accordance with paragraphs 2 to 8.
#2443230
Déanfar ráta cánach éifeachtach agus cáin bhreisiúcháin do bhliain fhioscach den sórt sin a ríomh dá réir, i gcomhréir le hAirteagal 29(1).
The effective tax rate and top-up tax for such fiscal year shall be recomputed accordingly, in accordance with Article 29(1).
#2443244
Is éard a bheidh i gcéatadán cánach breisiúcháin an eintitis infheistíochta méid dearfach atá cothrom leis an difríocht idir an t-íosráta cánach agus ráta cánach éifeachtach an eintitis infheistíochta sin.
The top-up tax percentage of an investment entity shall be a positive amount equal to the difference between the minimum tax rate and the effective tax rate of such investment entity.
#2443301
an fhaisnéis uile is gá chun ráta cánach éifeachtach dhlínse an mháthaireintitis deiridh agus a cháin bhreisiúcháin atá dlite a ríomh; agus
all information that is necessary in order to compute the effective tax rate of the ultimate parent entity’s jurisdiction and its top-up tax due; and
#2443364
go mbunaítear íosráta cánach éifeachtach de 15 % ar a laghad faoina meastar comheintiteas a bheith ina chomheintiteas ísealchánach;
it establishes a minimum effective tax rate of at least 15 % below which a constituent entity is considered to be low-taxed;
#2443365
chun an t-íosráta cánach éifeachtach a ríomh, nach gceadaítear ach ioncam eintiteas atá lonnaithe sa dlínse chéanna a chumasc; agus
for the purpose of computing the minimum effective tax rate, it only allows the blending of income of entities located within the same jurisdiction; and
#2601056
Iarmhairtí an ráta cánach, go comhiomlán, maidir leis an réiteach idir an meánráta cánach éifeachtach agus an ráta cánach is infheidhme nach nochtann an t-eintiteas ar leithligh sa réiteach.
Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation.
#2602928
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar athrú sa ráta cánach.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate.
#2602931
Iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar choigeartuithe le haghaidh cánach reatha i gcomhair tréimhsí roimhe sin.
Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods.
#2602934
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar na speansais nach bhfuil in-asbhainte nuair atá brabús inchánach á chinneadh.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit.
#2602936
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar rátaí cánach eachtracha a chur i bhfeidhm.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates.
#2602938
Iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar beartú cáilmheasa.
Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill.
#2602941
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar ioncam atá díolmhaithe ó chánachas.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation.
#2602943
An iarmhairt ráta cánach maidir leis an réiteach idir an meánráta cánach iarbhír agus an ráta cánach is infheidhme atá mar thoradh ar chaillteanais chánach.
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses.