Gaois

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  1. POLITICS|executive power and public service|administrative law · FINANCE|taxation|tax system|tax avoidance

    #603264

    IATE #318535
    riail ghinearálta frithsheachanta Reference "'An Riail Ghinearálta Frithsheachanta', Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/business/tax-avoidance/general-anti-avoidance-rule.html [9.5.2016] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Leagtar an Riail Ghinearálta Frithsheachanta (an “GAAR”) amach in alt 811C den Acht Comhdhlúite Cánacha, 1997. Is é an aidhm atá léi an bua a fháil ar an tionchar atá ag idirbhearta ar bheagán fírinne tráchtála nó nach bhfuil fírinne tráchtála ar bith ag baint leo agus atá beartaithe chun muirear cánach nó dleachta a laghdú, a sheachaint nó a iarchur nó chun asbhaint chánach nó aisíocaíocht chánach nó dleachta a chruthú nó a mhéadú go saorga.' Reference "'An Riail Ghinearálta Frithsheachanta', Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/business/tax-avoidance/general-anti-avoidance-rule.html [9.5.2016]"
    GAAR Reference "'An Riail Ghinearálta Frithsheachanta', Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/business/tax-avoidance/general-anti-avoidance-rule.html [9.5.2016] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Leagtar an Riail Ghinearálta Frithsheachanta (an “GAAR”) amach in alt 811C den Acht Comhdhlúite Cánacha, 1997. Is é an aidhm atá léi an bua a fháil ar an tionchar atá ag idirbhearta ar bheagán fírinne tráchtála nó nach bhfuil fírinne tráchtála ar bith ag baint leo agus atá beartaithe chun muirear cánach nó dleachta a laghdú, a sheachaint nó a iarchur nó chun asbhaint chánach nó aisíocaíocht chánach nó dleachta a chruthú nó a mhéadú go saorga.' Reference "'An Riail Ghinearálta Frithsheachanta', Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/business/tax-avoidance/general-anti-avoidance-rule.html [9.5.2016]"
    allgemeine Vorschrift zur Verhinderung von Missbrauch
    de
    Definition allgemeine Regelung zur Bekämpfung der Steuervermeidung durch steuerlichen Gestaltungsmissbrauch Reference "Council-DE, vgl. Richtlinie (EU) 2016/1164 mit Vorschriften zur Bekämpfung von Steuervermeidungspraktiken mit unmittelbaren Auswirkungen auf das Funktionieren des Binnenmarkts , Art.6 (ABl. L_193/2016, S.1)"
    GAAR | general anti-avoidance rule | general anti-abuse rule
    en
    Definition set of broad and general principles-based rules aimed at counteracting avoidance of tax Reference "Council-EN, based on 'general anti-abuse rule GAAR', Financial Times Lexicon, http://lexicon.ft.com/Term?term=general-anti_abuse-rule--GAAR [28.4.2016]"
    Comment "See also: - targeted anti-avoidance rules [ IATE:3549411 ] - tax avoidance [ IATE:759916 ] - base erosion and profit shifting [ IATE:3549291 ]"
    clause anti-abus générale | clause générale anti-abus | disposition générale anti-abus | disposition anti-abus générale
    fr
    Definition clause conçue pour combler les lacunes que peuvent présenter les clauses anti-abus spécifiques adoptées par un pays pour lutter contre l'évasion fiscale et habilitant les autorités à refuser aux contribuables le bénéfice de dispositifs fiscaux abusifs Reference "EP/Conseil-FR d'après la directive (UE) 2016/1164 du Conseil établissant des règles pour lutter contre les pratiques d'évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur, CELEX:32016L1164/FR [13.9.2018]"
    Comment "Voir également: - évasion fiscale [ IATE:759916 ] - érosion de la base d'imposition et transfert de bénéfices [ IATE:3549291 ]"