Gaois

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  1. SOCIAL QUESTIONS|social protection|social security

    #657645

    IATE #3572067
    pinsean eachtrach Reference "Rialachán (CE) Uimh. 988/2009 lena leasaítear Rialachán (CE) Uimh. 883/2004 maidir le comhordú córas slándála sóisialta, agus lena gcinntear inneachar a iarscríbhinní, CELEX:32009R0988/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Go hiondúil, is foinsí incháinithe ioncaim in Éirinn iad pinsin eachtracha (lena n-áirítear pinsin ón Ríocht Aontaithe agus ó na Stáit Aontaithe). Tá siad faoi dhliteanas Cánach Ioncaim agus an Mhuirir Shóisialaigh Uilíoch (MSU), ach níl siad faoi dhliteanas Árachais Shóisialaigh Phá-Choibhneasa (ÁSPC).' Reference "Pinsin agus cáin,' Cáin agus Custaim na hÉireann, https://www.revenue.ie/ga/jobs-and-pensions/pensions/taxation-of-foreign-pensions.aspx [7.1.2019]"
    foreign pension
    en
    Definition a payment from a pension plan or retirement annuity received from a source outside the given country Reference "COM-PL, based on: Internal Revenue Service, The Taxation of Foreign Pension and Annuity Distributions https://www.irs.gov/businesses/the-taxation-of-foreign-pension-and-annuity-distributions [7.03.2017]"