Gaois

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

ECONOMICS · FINANCE|taxation
saoire chánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
ga
díolúine shealadach ó cháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
ga
befristete Steuerbefreiung
de
tax holiday
en
Definition temporary reduction or elimination of a tax Reference "EuropAid, 'Trade and Private Sector Policy and Development. Support programmes financed by EU external assistance', Tools and Methods Series, November 2010, https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0ahUKEwiZ8tO3ysDLAhVDvA8KHbFNABsQFggcMAA&url=http%3A%2F%2Fbookshop.europa.eu%2Fsk%2Ftrade-and-private-sector-policy-and-development-support-programmes-financed-by-eu-external-assistance-pbKQBB10004%2Fdownloads%2FKQ-BB-10-004-EN-C%2FKQBB10004ENC_002.pdf%3Bpgid%3DIq1Ekni0.1lSR0OOK4MycO9B0000HQoaXSgf%3Bsid%3DnGYDp-1RqM4Di7lR9F6dAI90PqV_9-qCmrU%3D%3FFileName%3DKQBB10004ENC_002.pdf%26SKU%3DKQBB10004ENC_PDF%26CatalogueNumber%3DKQ-BB-10-004-EN-C&usg=AFQjCNHgBYRTcMWGLl6Bg7kD54z6iE3Uew&bvm=bv.116636494,d.ZWU [14.3.2016]"
Comment Governments usually create tax holidays as incentives for business investment; in developing countries, governments sometimes reduce or eliminate corporate taxes to attract FDI or stimulating growth in selected industries.
exonération fiscale temporaire | exonération temporaire d'impôt
fr
Definition Exonération que des lois fiscales accordent pour un certain temps, p. ex. aux entreprises nouvellement créées et à certains particuliers d'origine étrangère répondant à des critères définis, notammant des chercheurs. Reference Ménard L., Dictionnaire de la comptabilité et de la gestion financière, 2e édition, 2004, s.v. tax holiday