Gaois

Cóip statach de shonraí a easpórtáiltear ó IATE ó am go chéile atá sa chnuasach seo. Níor cheart glacadh leis gurb ionann i gcónaí an t-eolas a thugtar faoi iontráil anseo agus a bhfuil sa leagan reatha den iontráil ar IATE. Is féidir an leagan reatha sin a cheadú ach cliceáil ar an nasc atá ar thaobh na láimhe deise ag barr gach iontrála. Breis eolais »

1 toradh

  1. FINANCE|taxation · BUSINESS AND COMPETITION|business organisation

    #615285

    IATE #924309
    foráil an chuain shábháilte Tagairt Comhairle GA
    ga
    Safe-Harbour-Regelung | Safe Harbour Regelung | Nichtbeanstandungsregelung
    de
    Sainmhíniú Bezeichnung für eine steuerrechtliche Vorschrift, die bestimmte Bedingungen aufstellt, bei deren Einhaltung ein Rechtsgeschäft die erwünschten Besteuerungsfolgen hat Tagairt "Reimar Pinkernell u. Martin Böhringer, US-Steuerglossar (12.7.2019)"
    Nóta CONTEXT: Unternehmensbesteuerung, Verrechnungspreise
    safe harbour | safe harbour rule | safe harbour provision
    en
    Sainmhíniú statutory provision that applies to a given category of taxpayers and that relieves eligible taxpayers from certain obligations otherwise imposed by the tax code by substituting exceptional, usually simpler obligations Tagairt "OECD, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, 16.8.2010, p. 160, https://books.google.be/books?id=Iao7Kcd7LW0C&pg=PA164&lpg=PA164&dq=%22safe+harbour%22+%2B+%22taxpayer%22&source=bl&ots=puEjOipoNr&sig=YGqwRY_s4IxSM-dg0uHJDv_xz7U&hl=en&sa=X&ved=0ahUKEwiZvdOLyLHMAhWI7RQKHf2iCtkQ6AEIKzAE#v=onepage&q=%22safe%20harbour%22%20%2B%20%22taxpayer%22&f=false [28.4.2016]"
    Nóta "Not to be confused with 'safe harbour' in the context of data protection [ IATE:1874134 ]. In a more general financial context, a 'safe harbour rule' is any regulation that protects individuals or corporations from the legal consequences of certain actions they undertake. For example, firms filing forecasts with the SEC have a safe harbour from individuals or businesses that use the forecasts and are subsequently damaged (that is, they lose money), as long as the forecasts were prepared in good faith.1 1 Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott, retrieved from The Free Dictionary, http://financial-dictionary.thefreedictionary.com/safe+harbor [28.4.2016]"
    régime de protection
    fr
    Sainmhíniú disposition qui s’applique à une catégorie bien définie de contribuables ou de transactions et qui les exempte de certaines obligations normalement imposées par les règles générales en matière de prix de transfert d’un pays Tagairt "OCDE, Section E révisée du chapitre IV des principes applicables en matière de prix de transfert, relative aux régimes de protection; http://www.oecd.org/fr/ctp/prix-de-transfert/Section-E-Revisee-Regimes-Protection-Prix-Transfert.pdf [7.6.2018]"