Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

1 result

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

    #541873

    IATE #924309
    foráil an chuain shábháilte Reference Comhairle GA
    ga
    Safe-Harbour-Regelung | Nichtbeanstandungsregelung | Safe Harbour Regelung
    de
    Definition Bezeichnung für eine steuerrechtliche Vorschrift, die bestimmte Bedingungen aufstellt, bei deren Einhaltung ein Rechtsgeschäft die erwünschten Besteuerungsfolgen hat Reference Reimar Pinkernell u. Martin Böhringer, US-Steuerglossar (12.7.2019)
    Comment CONTEXT: Unternehmensbesteuerung, Verrechnungspreise
    safe harbour rule | safe harbour | safe harbour provision
    en
    Definition statutory provision that applies to a given category of taxpayers and that relieves eligible taxpayers from certain obligations otherwise imposed by the tax code by substituting exceptional, usually simpler obligations Reference OECD, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, 16.8.2010, p. 160, https://books.google.be/books?id=Iao7Kcd7LW0C&pg=PA164&lpg=PA164&dq=%22safe+harbour%22+%2B+%22taxpayer%22&source=bl&ots=puEjOipoNr&sig=YGqwRY_s4IxSM-dg0uHJDv_xz7U&hl=en&sa=X&ved=0ahUKEwiZvdOLyLHMAhWI7RQKHf2iCtkQ6AEIKzAE#v=onepage&q=%22safe%20harbour%22%20%2B%20%22taxpayer%22&f=false [28.4.2016]
    Comment Not to be confused with 'safe harbour' in the context of data protection [ IATE:1874134 ]. In a more general financial context, a 'safe harbour rule' is any regulation that protects individuals or corporations from the legal consequences of certain actions they undertake. For example, firms filing forecasts with the SEC have a safe harbour from individuals or businesses that use the forecasts and are subsequently damaged (that is, they lose money), as long as the forecasts were prepared in good faith.1 1 Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott, retrieved from The Free Dictionary, http://financial-dictionary.thefreedictionary.com/safe+harbor [28.4.2016]
    régime de protection
    fr
    Definition disposition qui s’applique à une catégorie bien définie de contribuables ou de transactions et qui les exempte de certaines obligations normalement imposées par les règles générales en matière de prix de transfert d’un pays Reference OCDE, Section E révisée du chapitre IV des principes applicables en matière de prix de transfert, relative aux régimes de protection; http://www.oecd.org/fr/ctp/prix-de-transfert/Section-E-Revisee-Regimes-Protection-Prix-Transfert.pdf [7.6.2018]