Gaois

A collection of legal and legislative terms in Irish extracted from the European Union's multilingual terminology database. More information »

3 results

  1. Taxation
    meánráta cánach iarbhír Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    AETR | effective average tax rate | average effective tax rate | EATR
    en
    Definition rate measuring the proportion of the value of an investment project which is paid in tax and given by the net present value of the corporation tax generated by the project divided by the present value of the pre-tax profit flowing from the project Reference Sørensen, P. B., 'Estimating effective tax rates on corporate income', University of Copenhagen, November 2008, http://www.dors.dk/files/media/publikationer/faglige_indlaeg/estimating_effective_tax_rates_on_corporate_income.pdf [8.3.2016]
    Comment They measure the tax burden on profitable investment projects, i.e. those earning an above-normal rate of return (due, for instance, to patents, market power, or location rents). AETRs are used to assess tax effects on discrete investment choices, and in particular MNC decisions of whether and where to locate FDI (location decisions).IMF, OECD, UN, World Bank, 'Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment', 15 October 2015, http://www.oecd.org/tax/tax-global/background-document-options-for-low-income-countries-effective-and-efficient-use-of-tax-incentives-for-investment.pdf [8.3.2016]
    effektiver Durchschnittssteuersatz
    de
    Definition tatsächliches Verhältnis zwischen Steuerbetrag und Bemessungsgrundlage Reference Gabler Wirtschaftslexikon, http://wirtschaftslexikon.gabler.de/Definition/durchschnittssteuersatz.html (19.5.2016)
    Comment bezeichnet die Belastung der gesamten Besteuerungsmenge
    TIEM | taux d'imposition effectif moyen
    fr
    Definition "... le taux d'imposition effectif moyen, qui est tout simplement le ratio de l'impôt total payé par rapport au revenu total par famille." Reference
    Comment XREF: taux d'imposition effectif marginal (A338473)
  2. Taxation
    ráta cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    rate of tax | tax rate
    en
    Definition the rate used to calculate tax liability Reference http://wordnet.princeton.edu/perl/webwn?s=tax%20rate
    Steuersatz
    de
    Definition auf die Bemessungsgrundlage (Einkommen, Umsatz usw.) angewandter Prozentsatz zur Berechnung der geschuldeten Steuer Reference Council-DE
    Comment DIV: RSZ, 30.8.10
    taux d'impôt | taux d'imposition
    fr
    Definition Taux fixé par une loi fiscale pour le prélèvement d'un impôt sur les bénéfices des sociétés ou sur le revenu des particuliers. Reference Ménard L., Dictionnaire de la comptabilité et de la gestion financière, 2e édition, 2004, s.v. tax rate
  3. Taxation
    ráta cánach éifeachtach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ciallaíonn na bearta seo freisin go leanfaidh 80% de shaothróirí ioncaim ar ráta cánach éifeachtach nach mó ná 20%.' Reference 'Coimriú Buiséad,' An Roinn Airgeadais, http://www.budget.gov.ie/Budgets/2007/SummaryIrish.aspx [21.10.2016]
    effective level of taxation | effective tax rate
    en
    Definition the rate at which a taxpayer would be taxed if his tax liability were taxed at a constant rate rather than progressively; this rate is computed by determining what percentage the taxpayer’s tax liability is of his total taxable income Reference 'effective tax rate'. OECD > OECD Home > Centre for Tax Policy and Administration > Glossary of Tax Terms http://www.oecd.org/ctp/glossaryoftaxterms.htm [17.8.2015]
    Effektivbesteuerung | effektiver Steuersatz
    de
    taux effectif | taux réel d'imposition
    fr
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