FINANCE|taxation
- aistriú brabús isteach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Gewinnverlagerung ins Inland
- de
- Definition Zufluss nicht oder zu niedrig versteuerter Gewinne (Einkünfte) aus dem Ausland ins Inland Reference Council-DE
- Comment "XREF:Gewinnverlagerung ins Ausland IATE:3565653 ;Gewinnverlagerung IATE:3549354"
- inbound profit transfer
- en
- Definition profits entering the EU from non-EU countries, whether directly to the Member State of receipt or via a series of Member States up to the Member State of receipt, where such income has not been taxed or has been subject to tax at source at a low tax rate Reference "Council-EN, based on: Code of Conduct (Business Taxation), Council document 10033/10 http://register.consilium.europa.eu/doc/srv?l=EN&f=ST%2010033%202010%20INIT"