íocaíocht díbhinne a dhéanamh nó gealltanas neamh-inchúlghairthe a thabhairt chun íocaíocht díbhinne a dhéanamh, ach amháin i gcás cearta i leith díbhinní dá dtagraítear go sonrach i Rialachán (AE) 2021/23 mar chineál cúitimh;
making a dividend distribution or give an irrevocable commitment to make a dividend distribution, except for rights to dividends specifically referred to in Regulation (EU) 2021/23 as a form of compensation;
(i) gur íocaíocht díbhinne as na brabúis iomlán na suime dár tarraingíodh nó dá ndearnadh an barántas, an seic nó an t-ordú, nó
(i) that the whole of the sum for which the warrant, cheque or order is drawn or made is a payment of a dividend of the profits, or
(a) gurb é atá in iomlán na suime dar tarraingíodh nó dá ndearnadh an barántas, an seic nó an t-ordú, íocaíocht díbhinne brabús ó oibríochtaí trádála díolmhaithe, nó
( a ) that the whole of the sum for which the warrant, cheque or order is drawn or made is a payment of a dividend of profits from exempted trading operations, or
(a) gurb é atá in iomlán na suime ar a bhfuil an barántas, an seic nó an t-ordú tarraingte nó déanta íocaíocht díbhinne brabús ó oibríochtaí trádála díolmhaithe, nó
( a ) that the whole of the sum for which the warrant, cheque or order is drawn or made is a payment of a dividend of profits from exempted trading operations, or
(i) gurb íocaíocht díbhinne de na brabúis iomlán na suime dá mbeidh an barántas, an seic nó an t-ordú tarraingte nó déanta, nó
(i) that the whole of the sum for which the warrant, cheque or order is drawn or made is a payment of a dividend of the profits, or
(i) gur íocaíocht díbhinne as ioncam neamhshuime iomlán na suime ar ina leith a tarraingíodh nó a rinneadh an barántas, an seic nó an t-ordú, nó
(i) that the whole of the sum for which the warrant, cheque or order is drawn or made is a payment of a dividend out of disregarded income, or
Sampla de thoradh den sórt sin is ea ráta creidiúnúcháin nó íocaíocht díbhinne a shocraítear i ndeireadh na tréimhse lena mbaineann sé.
An example of such a return is a crediting rate or dividend payment set at the end of the period to which it relates.
Sampla de thoradh den sórt sin is ea ráta creidiúnúcháin nó íocaíocht díbhinne a shocraítear i ndeireadh na tréimhse lena mbaineann sé.
An example of such a return is a crediting rate or dividend payment set at the end of the period to which it relates.
Tarchuirfidh an Banc chuig an Sannaí Oifigiúil gach lá na dréachtaí íoctha go léir agus na fógraí go léir a mbeidh íocaíocht díbhinne nó imshocraíochta in airgead tirim faighte ag creidiúnaithe ar iad a thíolacadh.
The Bank shall transmit daily to the Official Assignee all paid drafts and all notifications upon the presentation of which creditors have received payment of dividend or cash composition.
Thairis sin, ba cheart an t-ioncam nó caillteanas cáilitheach agus cánacha cumhdaithe eintiteas áirithe a leithdháileadh ar eintitis ábhartha eile laistigh de ghrúpa FIN chun neodracht a áirithiú sa chaoi a ndéileáiltear le hioncam nó caillteanas cáilitheach ó thaobh cánach de a d'fhéadfadh a bheith faoi réir cánacha cumhdaithe i roinnt dlínsí éagsúla, mar gheall ar chineál na n-eintiteas (mar shampla, eintitis thréshreafa, eintitis hibrideacha nó buanbhunaíocht) nó mar gheall ar an gcóir shonrach chánach ar ioncam (mar shampla, íocaíocht díbhinne nó córas cánach maidir le corparáid faoi rialú eachtrach).
Furthermore, the qualifying income or loss and the covered taxes of certain entities should be allocated to other, relevant entities within the MNE group to ensure neutrality in the tax treatment of qualifying income or loss that might be subject to covered taxes in several jurisdictions, either because of the nature of the entities (for example, flow-through entities, hybrid entities or permanent establishments) or because of the specific tax treatment of the income (for example, dividend payment or controlled foreign company tax regime).