Gaois

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4 results

  1. FINANCE|taxation

    #534453

    IATE #826427
    socruithe cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cáinchóras Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Steuersystem | steuerliche Behandlung
    de
    tax arrangements | tax system
    en
    Definition rules and regulations applying to a certain area of taxation or group of taxable persons Reference Council-EN
    Comment See also IATE:826479 for "tax system" and "taxation" in the broader sense.
    régime fiscal
    fr
    Definition ensemble de règles fiscales ou ensemble d'impôts applicables à une même situation, même personne, même opération, même catégorie de biens ou même catégorie de revenus Reference Les Echos; http://www.lesechos.fr/patrimoine/guide/FIS1.html [20.5.2011]
  2. FINANCE|taxation

    #534455

    IATE #826479
    cáinchóras Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cánachas Reference Ionstraim Aontachais 1979, Iar. I, IO L 291/79, lch. 95 ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Steuerfragen | Steuerwesen
    de
    Definition Gesamtheit der steuerlichen Vorschriften (Steuerrecht) und, davon ausgehend, der Bereich ihrer Anwendung Reference Council-DE
    Comment DIV: RSZ, 22.6.11
    taxation | tax system
    en
    Definition entire body of laws on taxation and, by extension, the field of activity related to those laws Reference Council-EN
    Comment NB: In English the term "tax system" refers to rules and regulations, while "taxation" refers to the setting and collecting of taxes. For "tax system" and "tax arrangements" in the narrower sense of the word see IATE:826427 .
    fiscalité
    fr
    Definition Ensemble des lois relatives au fisc et à l'impôt (législation fisale) et, par extension, domaine d'activité afférant à ces lois. Reference Ménard L., Dictionnaire de la comptabilité et de la gestion financière, 2e édition, 2004, s.v. taxation 2.
    Comment La détermination du système fiscal procède de la détermination de l'assiette de l'impôt et de la liquidation de celui-ci.
  3. FINANCE|taxation

    #564662

    IATE #1681728
    cáinchóras aonadach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gruppenbesteuerung | Einheits-Besteuerung
    de
    unitary taxation | unitary tax system
    en
    Definition a taxation system under which the profits of the various branches of an enterprise or the various corporations of a group are calculated as if the entire group were a unity Reference Glossary of Tax Terms, OECD, http://www.oecd.org/ctp/glossaryoftaxterms.htm#U [8.9.2015]
    Comment A formula is used to apportion the net income of the whole group to the various parts of the group.
    taxation unitaire
    fr