Gaois

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  1. FINANCE|taxation

    #646899

    IATE #3532089
    príomhúdarás cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    principal tax authority
    en
    Definition competent authority of the Member State in which the principal taxpayer 1 is resident or, if it is a permanent establishment 2 of a non-resident taxpayer 3, is situated Reference "Proposal for a Directive on a Common Consolidated Corporate Tax Base (CCCTB). COM(2011)121, CELEX:52011PC0121/EN"
    Comment "1 principal taxpayer [ IATE:3532082 ] 2 permanent establishment [ IATE:1239570 ] 3 non-resident taxpayer [ IATE:1681827 ]"
    autorité fiscale principale
    fr
    Definition l'autorité compétente de l'État membre dans lequel la contribuable principale est résidente ou, s'il s'agit d'un établissement stable d'une contribuable non-résidente, dans lequel elle est située Reference "Proposition de directive du Conseil concernant une assiette commune consolidée pour l'impôt sur les sociétés (ACCIS) , COM (2011)140 final , http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0121:FIN:FR:PDF"