Gaois

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  1. FINANCE · FINANCE|taxation · BUSINESS AND COMPETITION|business organisation

    #613752

    IATE #910905
    réamh-chomhaontú praghsála Reference "'Tuarascáil Bhliantúil 2015', Cáin agus Custaim na hÉireann, www.revenue.ie/ga/about/publications/annual-reports/2015/ar2015.pdf+&cd=2&hl=ga&ct=clnk&gl=ie" rel="noopener noreferrer" target="_blank">http://webcache.googleusercontent.com/search?q=cache:dpNwPqG-V40J:www.revenue.ie/ga/about/publications/annual-reports/2015/ar2015.pdf+&cd=2&hl=ga&ct=clnk&gl=ie> [9.8.2016] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    APA Reference "'Tuarascáil Bhliantúil 2015', Cáin agus Custaim na hÉireann, www.revenue.ie/ga/about/publications/annual-reports/2015/ar2015.pdf+&cd=2&hl=ga&ct=clnk&gl=ie" rel="noopener noreferrer" target="_blank">http://webcache.googleusercontent.com/search?q=cache:dpNwPqG-V40J:www.revenue.ie/ga/about/publications/annual-reports/2015/ar2015.pdf+&cd=2&hl=ga&ct=clnk&gl=ie> [9.8.2016] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Vorabvereinbarung über die Verrechnungspreisgestaltung | Vorabvereinbarung | APA
    de
    Definition "in den USA Vereinbarung zwischen e.multinationalen Konzern und dem Internal Revenue Service (IRS) über die Verrechnungpreismethoden, die auf künftige Transaktionen zwischen den Konzerngesellschaften anzuwenden sind; Zweck: Schaffung von Rechtssicherheit f.d. betroffenen Unternehmen. APA sind eine Form verbindlicher Zusagen (advance rulings); ""bilateral APA"": Vereinbarung zwischen dem Steuerpflichtigen und dem IRS; ""multilateral APA"": Vereinbarung unter Beteiligung der Steuerverwaltungen mehrerer Länder" Reference "Pinkernell/Boehringer: US-Steuerglossar (Stand: 9. März 2000) < http://www.pinkernell.de/glossary.htm >"
    Comment SYN/ANT: Advance Pricing Agreement;CONTEXT: Unternehmensbesteuerung;XREF: verbindliche Zusage
    advance pricing arrangement | APA | advance pricing agreement
    en
    Definition arrangement that determines, in advance of controlled transactions, an appropriate set of criteria (e.g. method, comparables and appropriate adjustments thereto, critical assumptions as to future events) for the determination of the transfer pricing for those transactions over a fixed period of time Reference "'advance pricing arrangement'., OECD Glossary of Tax Terms, http://www.oecd.org/ctp/glossaryoftaxterms.htm#A [7.7.2015]"
    Comment An advance pricing arrangement may be unilateral involving one tax administration and a taxpayer or multilateral involving the agreement of two or more tax administrations.
    accord préalable en matière de prix de transfert | APP | accord préalable en matière de prix | entente anticipée | Arrangement préalable en matière de prix de transfert
    fr
    Comment "SYN/ANT: Au Canada, on rencontre également ""Entente anticipée en matière de prix de transfert"" (www.rc.gc.ca);CONTEXT: Prix de transfert;UPDATED: nen 21/08/2002"