#3051269
https://taxation-customs.ec.europa.eu/taxation-1/value-added-tax-vat/vat-digital-age_ga.
https://taxation-customs.ec.europa.eu/taxation-1/value-added-tax-vat/vat-digital-age_en.
Scag na torthaí
Bailiúcháin
31 toradh in 16 doiciméad
#463235
Immunities from taxation
Immunities from taxation
#512466
Féach (http://ec.europa.eu/commission_2010-2014/mission_letters/pdf/semeta_taxation_en.pdf).
http://ec.europa.eu/commission_2010-2014/mission_letters/pdf/semeta_taxation_en.pdf
#783455
The Local Taxation (Cus- toms and Excise) Act, 1890.
The Local Taxation (Customs and Excise) Act, 1890.
#784069
Alt 2 den House of Commons Costs Taxation Act, 1847, do chur i mbaint.
Application of section 2 of House of Commons Costs Taxation Act, 1847.
#784081
Ailt 5 go 10 den House of Commons Costs Taxation Act, 1847, do chur i mbaint.
Application of sections 5 to 10 of House of Commons Costs Taxation Act, 1847.
#1395374
In alt 19, na focail ó “and upon all such taxation” go dtí deireadh an ailt.
In section 19, the words from "and upon all such taxation" to the end of the section.
#2885023
2021 edition [Treochtaí Cánachais san Aontas Eorpach sonraí le haghaidh Bhallstáit an Aontais, na hÍoslainne, na hIorua agus na Ríochta Aontaithe: Eagrán 2021], Oifig Foilseachán an Aontais Eorpaigh, 2021, https://data.europa.eu/doi/10.2778/843047 agus an leathanach gréasáin Data on Taxation [Sonraí maidir le Cánachas] (https://ec.europa.eu/taxation_customs/taxation‑1/economic-analysis-taxation/data-taxation_en).
2021 edition, Publications Office of the European Union, 2021, https://data.europa.eu/doi/10.2778/843047 and the Data on Taxation webpage (https://ec.europa.eu/taxation_customs/taxation-1/economic-analysis-taxation/data-taxation_en).
#3056201
Business Taxation for the 21st Century [Cánachas Gnó don 21ú hAois], COM(2021) 251 final.
Business Taxation for the 21st Century, COM(2021) 251 final.
#784071
—Bainfidh alt 2 den House of Commons Costs Taxation Act, 1847, fé mar a leasuíodh é tríd an House of Commons Costs Taxation Act, 1879, leis na costaisí, na héilithe agus na caiteachaisí mar gheall ar aon imeachta a bhí os cóir aon Tighe den Oireachtas no os cóir coiste d'aon Tigh acu san no os cóir có-choiste den dá Thigh sin i dtaobh bille phríobháidigh fé mar a bhaineann sé leis na costaisí, na héilithe agus na caiteachaisí i dtaobh aon imeachta den tsórt a luaidtear san alt san.
—Section 2 of the House of Commons Costs Taxation Act, 1847, as amended by the House of Commons Costs Taxation Act, 1879, shall apply to the costs, charges, and expenses in respect of any proceedings before either House of the Oireachtas or a committee of either such House or a joint committee of both such Houses in relation to a private bill in like manner as it applies to the costs, charges, and expenses in respect of any such proceedings as are mentioned in that section.
#784083
—Bainfidh ailt 5 go 10 go huile, den House of Commons Costs Taxation Act, 1847, fé mar a leasuíodh é leis an House of Commons Costs Taxation Act, 1879, le meas-iniúcha na gcostaisí, na n-éilithe, agus na gcaiteachaisí ar scór imeachta a bhí os cóir coiste de cheachtar de Thithe an Oireachtais no có-choiste den dá Thigh sin, ach na hatharuithe seo a leanas do dhéanamh ortha, sé sin le rá:—
—Sections 5 to 10 inclusive of the House of Commons Costs Taxation Act, 1847, as amended by the House of Commons Costs Taxation Act, 1879, shall apply to the taxation of the costs, charges, and expenses in respect of proceedings before a committee of either House of the Oireachtas or a joint committee of both such Houses with the modifications following, that is to say:—
#784111
—(1) Féadfidh Ceann Comhairle Dháil Éireann agus Cathaoirleach Sheanaid Éireann, le horduithe a déanfar, a sighneofar, agus a séalófar acu araon, tuille atharuithe dhéanamh ar an Parliamentary Deposits Act, 1846, ar an House of Commons Costs Taxation Act, 1847, ar an Parliamentary Costs Act, 1865, agus ar an House of Commons Costs Taxation Act, 1879, no ar aon cheann de sna hAchtanna san, pé atharuithe is gá chun lán-fheidhm agus lán-éifeacht do bheith ag na hAchtanna san fé seach maidir le mola costaisí imeachta i dtaobh billí príobháideacha a bhí os cóir ceachtar de Thithe an Oireachtais no os cóir coiste de cheachtar den dá Thigh sin no os cóir có-choiste den dá Thigh sin, agus maidir le meas-iniúcha na gcostaisí sin.
—(1) The Ceann Comhairle of Dáil Eireann and the Cathaoirleach of Seanad Eireann may by orders made, signed, and sealed by them jointly make such further modifications in the Parliamentary Deposits Act, 1846, the House of Commons Costs Taxation Act, 1847, the Parliamentary Costs Act, 1865, and the House of Commons Costs Taxation Act, 1879, or any of those Acts as may be necessary to enable those Acts respectively to have full force and effect in regard to the awarding of costs of proceedings in relation to private bills before either House of the Oireachtas or a committee of either such House or a joint committee of both such Houses and in regard to the taxation of such costs.
#1024760
The enterprises of one of the territories shall not be subjected in the other territory, in respect of profits attributable to their permanent establishments in that other territory, to any taxation which is other, higher or more burdensome than the taxation to which enterprises of that other territory incorporated in or under the laws of that other territory are or may be subjected in respect of the like profits.
The enterprises of one of the territories shall not be subjected in the other territory, in respect of profits attributable to their permanent establisments in that other territory, to any taxation which is other, higher or more burdensome than the taxation to which enterprise of that other territory incorparated in or under the laws of that other territory are or may be subjected in respect of the like profits. [GA]
#1024772
(1) The taxation authorities of the United Kingdom and the Republic of Ireland shall exchange such information (being information available under their respective taxation laws) as is necessary for carrying out the provisions of this Agreement or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of this Agreement.
(1) The taxation authorities of the United Kingdom and the Republic of Ireland shall exchange such information (being information available under their respective taxation laws) as is necessary for carrying out the provisions of this Agreement or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of this Agreement.
#463236
(a) The Fund, its assets, property, income, and its operations and transactions authorized by this Agreement shall be immune from all taxation and from all customs duties.
(a) The Fund, its assets, property, income, and its operations and transactions authorized by this Agreement shall be immune from all taxation and from all customs duties.
#463239
(c) No taxation of any kind shall be levied on any obligation or security issued by the Fund, including any dividend or interest thereon, by whomsoever held:
(c) No taxation of any kind shall be levied on any obligation or security issued by the Fund, including any dividend or interest thereon, by whomsoever held:
#783423
ACHT CHUN LEASÚ DO DHÉANAMH AR AN INTERMEDIATE EDUCATION (IRELAND) ACT, 1878, AGUS AR AN LOCAL TAXATION (CUSTOMS AND EXCISE) ACT, 1890.
AN ACT TO AMEND THE INTERMEDIATE EDUCATION (IRELAND) ACT, 1878, AND THE LOCAL TAXATION (CUSTOMS AND EXCISE) ACT, 1890.
#2408428
Coinbhinsiún Eiseamláireach Cánach ECFE ar Ioncam agus Caipiteal: leagan comhdhlúite 2017 (https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version_20745419
OECD Model Tax Convention on Income and Capital: condensed version 2017 (https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version_20745419
#3242278
Tá breis faisnéise le fáil ar: https://taxation-customs.ec.europa.eu/online-services/online-services-and-databases-customs/surveillance-system_en
More information is available at: https://taxation-customs.ec.europa.eu/online-services/online-services-and-databases-customs/surveillance-system_en
#784107
(e) léireofar tagairtí don Parliamentary Deposits Act, 1846, agus tagairtí don House of Commons Costs Taxation Act, 1847, mar thagairtí do sna hAchtanna san fé mar a dintar iad do chur i mbaint agus iad d'atharú tríd an Acht so.
( e ) references to the Parliamentary Deposits Act, 1846, and references to the House of Commons Costs Taxation Act, 1847, shall be construed as referring to those Acts as applied and modified by this Act.
#800341
The British Government and the Government of the Irish Free State, being desirous of concluding an Agreement for the reciprocal exemption from income tax and super-tax of persons who are resident in Great Britain (including Northern Ireland) or in the Irish Free State but are not resident in both countries and for the reciprocal granting of relief from double taxation in respect of income tax (including super-tax) to persons who are resident in both countries, and being desirous of making such supplemental, consequential and incidental provisions as appear necessary or proper for the purposes of such Agreement, have agreed as follows:—
The British Government and the Government of the Irish Free State, being desirous of concluding an Agreement for the reciprocal exemption from income tax and super-tax of persons who are resident in Great Britain (including Northern Ireland) or in the Irish Free State but are not resident in both countries and for the reciprocal granting of relief from double taxation in respect of income tax (including super-tax) to persons who are resident in both countries, and being desirous of making such supplemental, consequential and incidental provisions as appear necessary or proper for the purposes of such Agreement, have agreed as follows:—
#800351
Relief from double taxation in respect of income tax (including super-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State income tax respectively in accordance with and under the provisions of section 27 of the Finance Act, 1920, provided, however, that—
Relief from double taxation in respect of income tax (including super-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State income tax respectively in accordance with and under the provisions of section 27 of the Finance Act, 1920, provided, however, that—
#816252
(1) Relief from double taxation in respect of income tax (including sur-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State tax respectively in accordance with and under the provisions of Section 27 of the Finance Act, 1920, provided that
(1) Relief from double taxation in respect of income tax (including sur-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State tax respectively in accordance with and under the provisions of Section 27 of the Finance Act, 1920, provided that
#816274
(2) Relief from double taxation to super-tax for the year 1928/29 in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed, in accordance with and under the provisions of Section 27 of the Finance Act, 1920, so far as applicable, from British super-tax for that year and Irish Free State super-tax for that year respectively at one-half of the lower of the two following rates:—
(2) Relief from double taxation to super-tax for the year 1928/29 in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed, in accordance with and under the provisions of Section 27 of the Finance Act, 1920, so far as applicable, from British super-tax for that year and Irish Free State super-tax for that year respectively at one-half of the lower of the two following rates:—
#816280
(3) For the purposes of this Article references to Section 27 of the Finance Act, 1920, shall in relation to British taxation be construed as references to that section subject to the amendments thereof effected by the British Finance Act, 1927, other than the amendment of the said section numbered (iv) in Part II of the Fifth Schedule to the said Act of 1927.
(3) For the purposes of this Article references to Section 27 of the Finance Act, 1920, shall in relation to British taxation be construed as references to that section subject to the amendments thereof effected by the British Finance Act, 1927 , other than the amendment of the said section numbered (iv) in Part II of the Fifth Schedule to the said Act of 1927.
#1024697
The Government of the Republic of Ireland and the United Kingdom Government desiring to conclude an Agreement for the reciprocal relief of double taxation in respect of Irish Corporation Profits Tax and United Kingdom Profits Tax, have agreed as follows:—
The Government of the Republic of Ireland and the United Kingdom Government desiring to conclude an Agreement for the reciprocal relief of double taxation in respect of Irish Corporation Profit Tax and United Kingdom Profit Tax, have agreed as follows:— [GA]
#1024776
(2) As used in this Article the term “taxation authorities” means the Commissioners of Inland Revenue or their authorised representative in the case of the United Kingdom and the Revenue Commissioners or their authorised representative in the case of the Republic of Ireland.
(2) As used in the article, the term "taxation authorities" means the Commissiners of Inland Revenue or their autherised representative in the case of the United Kingdom and the Revenue Commission or their authorised representative in the case of the Republic of Ireland. [GA]
#1046391
(B) the rate obtained by dividing the tax payable by the person referred to in subsection (1) of this section, before deduction of any relief under this section or of any double taxation relief under any agreement between the Government and the Government of any other State, but after reduction in respect of any tax which he is entitled to charge against any other person, by the amount of his taxable income, which for this purpose shall be deemed to be reduced by the amount of any income the income tax upon which he is entitled to charge as aforesaid”,
(B) the rate obtained by dividing the tax payable by the person referred to in subsection (1) of this section, before deduction of any relief under this section or of any double taxation relief under any agreement between the Government and the Government of any other State, but after reduction in respect of any tax which he is entitled to charge against any other person, by the amount of his taxable income, which for this purpose shall be deemed to be reduced by the amount of any income the income tax upon which he is entitled to charge as aforesaid",
#2878681
(161) Ón 1 Iúil 2015, déantar an scéim aisíocaíochta nó díolúine CBL le haghaidh seirbhísí táirgthe agus saothair a úsáideann acmhainní go cuimsitheach a chomhdhlúthú faoin 'Notice of Ministry of Finance and State Administration of Taxation to Print and Issue Catalogue of Products and Labour Services with Comprehensive Utilization of Resources (CaiShui [2015] No 78)’ [Fógra ón Aireacht Airgeadais agus Riarachán Stáit Cánachais maidir le Catalóg Táirgí agus Seirbhísí Saothair lena ngabhann Úsáid Chuimsitheach Acmhainní a Phriontáil agus a Eisiúint (CaiShui [2015] Uimh. 78 )'].
(161) From 1 July 2015, the VAT refund or exemption scheme for production and labour services which comprehensively utilise resources is consolidated under the ‘Notice of Ministry of Finance and State Administration of Taxation to Print and Issue Catalogue of Products and Labour Services with Comprehensive Utilization of Resources (CaiShui [2015] No 78)’.
#2885022
Chun tuilleadh sonraí a fháil maidir le hioncam cánach agus faoin modheolaíocht a cuireadh i bhfeidhm, féach an Coimisiún Eorpach, Ard-Stiúrthóireacht an Chánachais agus an Aontais Custaim, Taxation trends in the European Union:
For more data on tax revenues as well as the methodology applied, see European Commission, Directorate-General for Taxation and Customs Union, Taxation trends in the European Union:
#3045706
Chun críocha an chinnidh, rinne an Coimisiún measúnú ar Acht na Nua-Shéalainne um Chánachas (Rátaí Bliantúla le haghaidh 2022–23, Geilleagar Ardáin, agus Ábhair Feabhsúcháin) 2023 [Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023] (‘an tAcht’) agus ar an DPI-MCAA arna shíniú faoi láthair idir údaráis inniúla na Nua-Shéalainne agus na mBallstáit is sínitheoirí.
For the purposes of the determination, the Commission assessed New Zealand’s Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (‘the Act’) and the DPI-MCAA currently signed between the competent authorities of New Zealand and the signatory Member States.