Gaois

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3 results

  1. SOCIAL QUESTIONS|migration|migration|migration policy|EU migration policy
    socrú um athligean isteach Reference "Conclúidí ón gComhairle Eorpach, an 21 agus 22 Deireadh Fómhair 2021"
    ga
    Context 'Meabhraítear don Chomhairle Eorpach gur gá a áirithiú go mbeidh fillteacha éifeachtach agus go ndéanfar comhaontuithe agus socruithe um athligean isteach a chur chun feidhme ina n-iomláine, agus leas á bhaint as an ngiaráil is gá.' Reference "Conclúidí ón gComhairle Eorpach, an 21 agus 22 Deireadh Fómhair 2021"
    Rückübernahmevereinbarung
    de
    Definition "nicht rechtsverbindlicher Rahmen zur praktischen Zusammenarbeit im Bereich Rückübernahme mit einem Land, mit dem die EU kein Rückübernahmeabkommen geschlossen hat" Reference Council-DE in Anlehnung an Council-EN
    readmission arrangement
    en
    Definition "legally non-binding framework for practical cooperation on readmission concluded with a country with which the EU has not signed a readmission agreement" Reference "Council PL and Council Terminology Coordination, based on: - European Commission > Migration and asylum > Irregular migration and return > Return and readmission (21.10.2021)- ECA Special Report 2021/17, EU readmission cooperation with third countries: relevant actions yielded limited results (21.10.2021), p. 11"
    Comment As of October 2021, these countries were Afghanistan, Guinea, Bangladesh, Ethiopia, The Gambia and Ivory Coast.
    arrangement de réadmission | arrangement en matière de réadmission
    fr
    Definition "cadre juridiquement non contraignant de coopération pratique en matière de réadmission conclu avec un pays avec lequel l'UE n'a pas signé d'accord de réadmission" Reference "Conseil-FR, d'après le rapport spécial n°17/2021 de la Cour des comptes européenne intitulé ""Coopération de l'UE avec les pays tiers en matière de réadmission: des actions pertinentes, mais peu de résultats"" (27.10.2021), p.11"
    Comment À l'heure actuelle (octobre 2021), l'UE a conclu des arrangements de réadmission avec six pays: l'Afghanistan, la Guinée, le Bangladesh, l'Éthiopie, la Gambie et la Côte d'Ivoire.
  2. FINANCE · FINANCE|taxation · BUSINESS AND COMPETITION|business organisation
    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"