FINANCE|taxation
- córas cánach fabhrach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- preferential regime | preferential tax regime
- en
- Sainmhíniú fiscal incentives offered by certain governments to selected industries and sectors Tagairt "EP-Terminology Coordination, based on: Henn, M., 'Tax Havens and the Taxation ofTransnational Corporations', June 2013, http://library.fes.de/pdf-files/iez/global/10082.pdf [19.10.2015]"
- Nóta "See also st 9639/18 (OVERVIEW OF THE PREFERENTIAL TAX REGIMES EXAMINED BY THE CODE OF CONDUCT GROUP (BUSINESS TAXATION) SINCE ITS CREATION IN MARCH 1998): ""At the creation of the Code of Conduct Group in 1998, a number of preferential tax regimes were identified.... At this occasion, regimes were classified in the following categories: A - Intra-Group Services (Co-ordination, Distribution and Service Centres; Holdings Regimes); B - Financial Services and offshore Companies (Financial, Insurance and Offshore Companies); C - Sector Specific Measures (e.g. Maritime Transport, Aviation, Films); D - Regional incentives; E- Other measures; F - Non EU (MS dependencies and territories);which translated into specific codes (category letter + 3-digit number) for each regime."" http://data.consilium.europa.eu/doc/document/ST-9639-2018-INIT/en/pdf (20.3.2019)"
- régime préférentiel | régime fiscal préférentiel
- fr
- Sainmhíniú système permettant à certains contribuables, à certaines activités ou à certains secteurs de bénéficier de mesures d'incitation fiscale (taux réduits et/ou déductions particulières, exonérations de la base imposable) Tagairt "Conseil-FR, d'après l'Institut des experts-comptables et des conseils fiscaux; La concurrence fiscale; (20.3.2019)"
- Nóta "Dans le document ST 9639/18 figure un aperçu des régimes fiscaux préférentiels que le groupe ""Code de conduite (fiscalité des entreprises)"" a examinés depuis sa création en mars 1998. Ces régimes ont été classés dans les catégories suivantes: ""A - Intra-Group Services (Co-ordination, Distribution and Service Centres; Holdings Regimes); B - Financial Services and offshore Companies (Financial, Insurance and Offshore Companies); C - Sector Specific Measures (e.g. Maritime Transport, Aviation, Films); D - Regional incentives; E- Other measures; F - Non EU (MS dependencies and territories); which translated into specific codes (category letter + 3-digit number) for each regime."""