Gaois

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

    #564893

    IATE #1683694
    cuideachta chaoch Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Strohfirma | Briefkastenfirma
    de
    Definition Firma, die nur die elementaren Anforderungen an Organisation und Eintragung in einem Staat erfüllt, ohne dort wesentliche Vermögenswerte zu haben oder Tätigkeiten auszuführen Reference EP/DE, in Anlehnung an EN Definition
    shell company | dummy company | shell entity | letterbox company | front company | brass plate company | money box company | shell corporation | paper company | mailbox company | letter-box company | letter box company
    en
    Definition company which has complied only with the bare essentials for organization and registration in a particular country without having any significant assets or operations Reference COM-EN, based on: 1) OECD Centre for Tax Policy and Administration > Glossary of Tax Terms (18.8.2015)2) Wikipedia > Shell corporation (19.1.2012)
    Comment A classic tax avoidance operation is based on the buying and selling through tax haven shell companies to disguise true profits. The firm does its international operations through this shell corporation, thus not having to report to its country the sums involved, avoiding any taxes.
    société fictive | société boîte aux lettres | entreprise boîte aux lettres | société-écran | compagnie écran | firme boîte aux lettres
    fr
    Definition entité juridique établie dans un pays où elle n'a aucune activité économique (ou très peu) afin de profiter du régime le plus avantageux possible (impôt, salaires, etc.) Reference EP-FR, d'après le site de la Confédération européenne des syndicats, "Le recours aux sociétés boîtes aux lettre: une pratique visant à échapper à l'impôt qui se traduit par une exploitation des travailleurs partout en Europe" (7.1.2020)