Gaois

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3 results

  1. LAW|sources and branches of the law|source of law|legislation · FINANCE|taxation

    #608944

    IATE #840502
    foráil chánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'An fhoráil atá sa Rialachán seo ina dtagraítear do scéimeanna dreasachta cánach deimhniúbhunaithe arb ann dóibh roimh theacht i bhfeidhm an Rialacháin seo, ní dochar an fhoráil sin d’inniúlachtaí an Aontais agus na mBallstát faoi seach maidir le forálacha cánach, mar a leagtar amach sna Conarthaí.' Reference "Rialachán (AE) 2020/852 maidir le creat a bhunú chun infheistíocht inbhuanaithe a éascú, agus lena leasaítear Rialachán (AE) 2019/2088, CELEX:32020R0852/GA"
    steuerliche Vorschrift | Steuervorschrift
    de
    Definition verbindliche Vorschrift im Bereich des Steuerwesens Reference Council-DE
    Comment "XREF: steuerliche Maßnahme IATE:1630601"
    tax provision
    en
    Definition part of a law that relates to payment of taxes Reference "'tax provision' (11.8.2020), Cambridge Dictionary"
    disposition fiscale | règle fiscale | disposition d'ordre fiscal
    fr
    Definition prescription énoncée dans un texte relatif à la fiscalité Reference Conseil-FR, d'après: Vocabulaire juridique, G. Cornu, 2000
    Comment "À distinguer de: mesure fiscale (plus large, action ou initiative prise dans le cadre d'une politique fiscale)"
  2. FINANCE|taxation|tax

    #689483

    IATE #3644290
    tax in non-tax areas | TINTA | tax provisions in non-tax dossiers
    en
    Definition provisions related to tax matters that appear in various dossiers handled by Council working parties and coming to the attention of the High Level Working Party on Tax Questions Reference "SCIC-CT based on Draft Ecofin report to the European Council on tax issues - Approval, 30 November 2023, (Council document 16100/23) and ""Tax provisions in non-tax dossiers: overview of the ongoing and recently closed dossiers"" (Council internal document WK 3937/2024 REV 1)"
    Comment In the context of the Council Working Party on Tax Questions (High Level, HLWP), the Council General Secretariat suggests that various thematic Council working parties liaise on tax-related provisions with HLWP.
  3. INTERNATIONAL RELATIONS|international affairs|international agreement · FINANCE|taxation

    #684027

    IATE #3568042
    riail réitigh conartha cánach Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Kollisionsregel des geltenden Steuerabkommens | Kollisionsregel
    de
    Comment Kollisionsregeln klären im Bereich des Rechts in Fällen, in denen auf denselben Lebenssachverhalt verschiedene Rechtsnormen (Gesetze, Verordnungen, Tarifverträge usw.) anwendbar sein könnten, welche der Rechtsnormen anwendbar ist und ggf. widersprechende Rechtsnormen verdrängt
    tax treaty tie breaker | tie breaker | tax treaty tiebreaker clause | tax treaty tie breaker rule | tax treaty tie breaker provision | tie breaker provision | tie breaker rule | tie breaker clause
    en
    Definition rule included in a tax treaty to prevent an individual or a company from being deemed resident, for tax purposes, in both countries that are party to the treaty Reference "Council-EN based on:- TTT Group > Knowledge Base > Global Mobility > Tie-breaker rules for situations of dual tax residency (17.2.2022)- 'tie-breaker rule' (17.2.2022) in Julie Rogers-Glabush (ed): IBFD International Tax Glossary, p 442"
    Comment "Generally a multi-step procedure will be provided to resolve the problem of dual residence. See also: dual resident company [ IATE:1681846 ] dual residence [ IATE:1681614 ] double taxation agreement [ IATE:1239446 ]"
    règle de départage prévue par la convention fiscale | règle de départage | clause de départage | disposition de départage
    fr
    Definition règle inscrite dans une convention fiscale afin d'éviter à une personne physique ou à une entité les situations de double imposition dans deux pays membres de ladite convention Reference "Conseil-FR, d'après - OCDE > Les réponses de l'OCDE face au coronavirus (COVID-19) > Mise à jour des orientations sur les conventions fiscales et impact de la pandémie de COVID-19 (28.2.2022), 21 janvier 2021- site web officiel de l'Union européenne Your Europe > Citoyens > Travail et retraite > Fiscalité > Double imposition (28.2.2022)"
    Comment "Voir aussi:- double résidence- société d'investissement à double résidence- convention contre la double imposition"