Gaois

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2 results

  1. INTERNATIONAL RELATIONS|international affairs|international agreement · LAW · FINANCE|taxation

    #655456

    IATE #3568376
    comhaontú cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... go bhfuil comhaontú sínithe aici le Ballstát baile an bhainisteora um chiste caipitil fiontair cáilitheach agus le gach ceann de na Ballstáit eile ina bhfuil sé ar intinn aonaid nó scaireanna an chiste caipitil fiontair cháilithigh a mhargú, ionas go ndéantar a áirithiú go bhfuil na caighdeáin a leagtar síos in Airteagal 26 de Shamhail-Choinbhinsiún Cánach an ECFE maidir le hIoncam agus le Caipiteal á gcomhlíonadh ag an tríú tír agus go n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha...' Reference "Rialachán (AE) Uimh. 345/2013 maidir le cistí caipitil fiontair Eorpacha, CELEX:32013R0345/GA"
    conradh cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'In áit an cheanglais nár mhór conradh cánach a bheith arna dhaingniú agus arna chur i bhfeidhm sula bhfeidhmeofaí an chóir fhabhrach, is é an seasamh nua a fhoráiltear le hAlt 33 den Acht Airgeadais (Uimh. 2) 2008 ná gur féidir le cuideachtaí leas a bhaint as an bhfaoiseamh intíre seo a luaithe is atá conradh cánach sínithe ag Éirinn agus ag an tír is páirtí sa chonradh.' Reference "'An tAcht Airgeadais (Uimh. 2) 2008 agus Faoiseamh ó Chánachas Dúbailte,' Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/business/international/finance-no2-act-2008-and-double-taxation-relief.html [15.2.2017]"
    coinbhinsiún cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Steuerübereinkommen | Steuerabkommen
    de
    Definition Abkommen zwischen zwei oder mehr Staaten über steuerrechtliche Fragen Reference "http://www.duden.de/rechtschreibung/Steuerabkommen (19.5.2016)"
    Comment insbesondere über Steuern mehrerer Staaten, die ein und dieselbe Person betreffen
    tax treaty | taxation treaty | tax convention | taxation convention | tax agreement | taxation agreement
    en
    Definition official agreement between two countries on the administration of taxation when the domestic tax laws of the two countries apply simultaneously to a particular issue or taxpayer (e.g., when a taxpayer resident in one country derives income from sources in the other country) Reference "OECD, 'Manual on effective mutual agreement procedures (MEMAP)', February 2007, http://www.oecd.org/ctp/dispute/36249394.pdf [15.3.2016]"
    Comment The primary purpose of tax conventions is to eliminate double taxation and to prevent fiscal evasion. A tax convention will also serve, in effect, to allocate tax revenues on transactions taking place between residents of signatory countries.
    convention fiscale | convention fiscale internationale
    fr
    Definition accord signé entre les Etats pour éviter les doubles impositions Reference SEC:Dalloz,Lex.fiscal,2e éd.,1992,Paris
  2. INTERNATIONAL RELATIONS|international affairs|international agreement · LAW · FINANCE|taxation

    #623321

    IATE #1239446
    comhaontú um chánachas dúbailte Reference "Conarthaí Cánach', Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/practitioner/law/tax-treaties.html [6.10.2016] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    coinbhinsiún um chánachas dúbailte Reference Comhairle-GA
    ga
    Doppelbesteuerungsabkommen | DBA | Abkommen zur Vermeidung der Doppelbesteuerung
    de
    Definition völkerrechtlicher Vertrag, der als bilaterales DBA zwischen zwei Staaten (Wohnsitzstaat und Quellenstaat) oder als multilateraler Vertrag zwischen mehr als zwei Staaten in der Absicht ausgehandelt wird, in einem gegenseitig geregelten System von Steuerverzichten die Steuerobjekte so gegeneinander abzugrenzen, dass eine Doppelbesteuerung im juristischen und/oder wirtschaftlichen Sinn weitgehend oder vollständig vermieden wirdzwischenstaatliches Abkommen zur Vermeidung der internationalen Doppelbesteuerung Reference "Gabler Wirtschaftslexikon, http://wirtschaftslexikon.gabler.de/Definition/doppelbesteuerungsabkommen-dba.html (19.5.2016)International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung"
    double taxation convention | double tax convention | DTC | DTT | double taxation treaty | double tax treaty | double taxation agreement | double tax agreement | DTA
    en
    Definition convention between two countries that aims to eliminate the double taxation of income or gains arising in one territory and paid to residents of another territory Reference "Council-EN, based on: ICAEW > Home > Library > Key resources > Double tax treaties, http://www.icaew.com/en/library/key-resources/double-tax-treaties [2.7.2015]"
    convention en vue d'éviter les doubles impositions | convention préventive de la double imposition | convention relative aux doubles impositions | convention de double imposition | convention contre la double imposition
    fr
    Definition traité international ratifié entre deux ou plusieurs pays et qui contient, entre autres, un ensemble de mesures prises pour éviter des cas de double imposition pour les résidents, entreprises et autres agents économiques qui exercent leur activité dans plusieurs pays Reference "Conseil-FR, d'après: Les conventions fiscales contre la double imposition de l’Andorre (23.9.2019)"