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  1. FINANCE|taxation

    #587644

    IATE #3565653
    aistriú brabús amach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gewinnverlagerung ins Ausland
    de
    Definition Praxis multilateraler Konzerne, den steuerbaren Gewinn Tochtergesellschaften im Ausland zuzurechnen (u.a. mittels Verrechnungspreisen IATE:1239161 ), um dort einen Steuervorteil zu erzielen bzw. die Steuerbelastung zu verringern Reference Council-DE
    Comment XREF: Gewinnverlagerung ins Inland IATE:3565655 ,Gewinnverlagerung IATE:3549354
    outbound profit transfer
    en
    Definition allocation by a group or corporation of income and expenses to a branch/subsidiary abroad (e.g. using transfer pricing) in order to reduce its overall tax liability Reference Council-EN, based on: "profit shifting", http://www.moneycontrol.com/glossary/taxes/profit-shifting_3053.html (12.6.2015)
    transfert de bénéfice en sortie
    fr
  2. EUROPEAN UNION|EU institutions and European civil service|EU institution|Council of the European Union · EUROPEAN UNION|EU institutions and European civil service|institutional structure · FINANCE|taxation

    #540068

    IATE #906197
    an Mheitheal um an gCód Iompair (Cánachas Gnó) Reference Leathanach baile > Comhairle an Aontais Eorpaigh > Comhlachtaí ullmhúcháin > An Mheitheal um an gCód Iompair (Cánachas Gnó) (9.7.2020)
    ga
    COCG | Gruppe "Verhaltenskodex (Unternehmensbesteuerung)"
    de
    Definition Gruppe zur Beurteilung der steuerlichen Maßnahmen, die unter den Verhaltenskodex für die Unternehmensbesteuerung IATE:904806 fallen können Reference Council-DE
    Comment besteht aus hochrangigen Vertretern der Finanzminister; umfasst folgende Untergruppen: – Untergruppe (externe Fragen) – Untergruppe (interne Fragen)
    COCG | Anti-abuse issues related to inbound and outbound profit transfers and mismatches between tax systems code of conduct group | CoC Group | Code of Conduct Group on Business Taxation | Code of Conduct Group | Code of Conduct Group (Business Taxation) | Primarolo Group | COCG (Business Taxation)
    en
    Definition group set up within the Council of the European Union to assess the tax measures falling within the scope of the code of conduct for business taxation [ IATE:904806 ] and to oversee the provision of information on those measures Reference Council-EN, based on the Council conclusions of 9 March 1998 concerning the establishment of the Code of Conduct Group (business taxation), paragraph 2, CELEX:31998Y0401(01)/EN
    Comment Attended by high-level representatives of Member State finance ministers. Elected chair. Comprises two subgroups: - Subgroup (external issues) - Subgroup (internal issues)
    groupe COCG | groupe "Code de conduite (fiscalité des entreprises)"
    fr
    Definition groupe créé en 1998, dans le cadre du Conseil de l'Union européenne, en vue d'évaluer les mesures fiscales susceptibles de relever du champ d'application du code de conduite en matière de fiscalité des entreprises et de contrôler la communication d'informations sur ces mesures Reference Conseil-FR, d'après les Conclusions du Conseil du 9 mars 1998 concernant la création du groupe "Code de conduite" (fiscalité des entreprises), CELEX:31998Y0401(01)/FR
    Comment Composé des représentants à haut niveau des ministres des finances. Présidence élue. Le groupe se compose de deux sous-groupes: - Sous-groupe (questions extérieures) - Sous-groupe (questions intérieures) Voir aussi code de conduite dans le domaine de la fiscalité des entreprises .