Gaois

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5 results

  2. FINANCE|financing and investment

    #619008

    IATE #1104364
    infheistiú táirgiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Realinvestition | produktive Investition | Anlageinvestitionen der Unternehmen | Investitionen in Produktionsanlagen
    de
    real investment | productive investment | investment in productive enterprises
    en
    Definition the investment, which are mainly realised in order to increase production capacity, gain productivity by lowering unit costs, and replace old capital goods Reference Eurostat Methodological Manual,1998,B.VI.2.1,p.93
    investissement productif
    fr
  5. FINANCE|taxation · BUSINESS AND COMPETITION|business classification|type of business|multinational enterprise

    #666739

    IATE #3626601
    meán infheistíochta réadmhaoine Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Chun críoch an Airteagail seo, ciallaíonn eintiteas infheistíochta árachais eintiteas a chomhlíonfadh na sainmhínithe ar chiste infheistíochta a leagtar amach in Airteagal 3, pointe (25) nó ar mheán infheistíochta réadmhaoine a leagtar amach in Airteagal 3, pointe (26) mura mbunófaí i ndáil le dliteanais faoi chonradh árachais nó faoi chonradh blianachta é agus mura mbeadh sé ar úinéireacht iomlán ag eintiteas atá faoi réir rialáil sa dlínse ina bhfuil sé lonnaithe mar chuideachta árachais.' Reference "Togra le haghaidh Treoir maidir le híosleibhéal domhanda cánachais a áirithiú do ghrúpaí ilnáisiúnta san Aontas,CELEX:52021PC0823/GA"
    Definition eintiteas atá ar seilbh go forleathan lena sealbhaítear maoin dho-aistrithe den chuid is mó agus atá faoi réir leibhéal aonair cánachais, faoina chúram féin nó faoi chúram a shealbhóirí leasa, agus bíonn bliain iarchurtha amháin ar a mhéad aige Reference "Togra le haghaidh Treoir maidir le híosleibhéal domhanda cánachais a áirithiú do ghrúpaí ilnáisiúnta san Aontas,CELEX:52021PC0823/GA"
    Immobilieninvestmentvehikel
    de
    Definition Einheit in Streueigentum, die überwiegend unbewegliches Vermögen hält und deren Erträge einem einzigen Steuersatz unterliegen, und zwar entweder auf Ebene des Immobilieninvestmentvehikels selbst oder auf Ebene seiner Anteilseigner, mit einem Aufschub von höchstens einem Jahr Reference "Richtlinie (EU) 2022/2523 des Rates vom 14. Dezember 2022 zur Gewährleistung einer globalen Mindestbesteuerung für multinationale Unternehmensgruppen und große inländische Gruppen in der Union"
    real estate investment vehicle
    en
    Definition widely held entity that holds predominantly immovable property and that is subject to a single level of taxation, either in its hands or in the hands of its interest holders, with at most one year of deferral Reference "Directive (EU) 2022/2523 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union"
    véhicule d'investissement immobilier
    fr
    Definition entité dont les capitaux sont largement répartis, qui détient principalement des biens immobiliers et qui est soumise à un niveau d’imposition unique, à sa charge ou à la charge de ses détenteurs, reportable d’un an au maximum Reference "Proposition de directive du Conseil relative à la mise en place d'un niveau minimum d'imposition mondial pour les groupes multinationaux dans l'Union, COM(2021) 823 final, article 3, point 26)"