Gaois

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  2. FINANCE|taxation

    #654135

    IATE #3565655
    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"
    transfert de bénéfices en entrée
    fr