FINANCE|taxation · BUSINESS AND COMPETITION|business organisation
- foráil an chuain shábháilte Reference Comhairle GA
- ga
- Safe-Harbour-Regelung | Safe Harbour Regelung | Nichtbeanstandungsregelung
- de
- Definition Bezeichnung für eine steuerrechtliche Vorschrift, die bestimmte Bedingungen aufstellt, bei deren Einhaltung ein Rechtsgeschäft die erwünschten Besteuerungsfolgen hat Reference "Reimar Pinkernell u. Martin Böhringer, US-Steuerglossar (12.7.2019)"
- Comment CONTEXT: Unternehmensbesteuerung, Verrechnungspreise
- safe harbour | safe harbour rule | safe harbour provision
- en
- Definition 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 Reference "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]"
- Comment "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
- Definition 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 Reference "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]"