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5 thoradh

  1. EUROPEAN UNION|EU institutions and European civil service|EU institution|Council of the European Union · EUROPEAN UNION|EU institutions and European civil service|institutional structure · FINANCE|taxation

    #540068

    IATE #906197
    an Mheitheal um an gCód Iompair (Cánachas Gnó) Tagairt Leathanach baile > Comhairle an Aontais Eorpaigh > Comhlachtaí ullmhúcháin > An Mheitheal um an gCód Iompair (Cánachas Gnó) (9.7.2020)
    ga
    COCG | Gruppe "Verhaltenskodex (Unternehmensbesteuerung)"
    de
    Sainmhíniú Gruppe zur Beurteilung der steuerlichen Maßnahmen, die unter den Verhaltenskodex für die Unternehmensbesteuerung IATE:904806 fallen können Tagairt Council-DE
    Nóta besteht aus hochrangigen Vertretern der Finanzminister; umfasst folgende Untergruppen: – Untergruppe (externe Fragen) – Untergruppe (interne Fragen)
    COCG | Anti-abuse issues related to inbound and outbound profit transfers and mismatches between tax systems code of conduct group | CoC Group | Code of Conduct Group on Business Taxation | Code of Conduct Group | Code of Conduct Group (Business Taxation) | Primarolo Group | COCG (Business Taxation)
    en
    Sainmhíniú group set up within the Council of the European Union to assess the tax measures falling within the scope of the code of conduct for business taxation [ IATE:904806 ] and to oversee the provision of information on those measures Tagairt Council-EN, based on the Council conclusions of 9 March 1998 concerning the establishment of the Code of Conduct Group (business taxation), paragraph 2, CELEX:31998Y0401(01)/EN
    Nóta Attended by high-level representatives of Member State finance ministers. Elected chair. Comprises two subgroups: - Subgroup (external issues) - Subgroup (internal issues)
    groupe COCG | groupe "Code de conduite (fiscalité des entreprises)"
    fr
    Sainmhíniú groupe créé en 1998, dans le cadre du Conseil de l'Union européenne, en vue d'évaluer les mesures fiscales susceptibles de relever du champ d'application du code de conduite en matière de fiscalité des entreprises et de contrôler la communication d'informations sur ces mesures Tagairt Conseil-FR, d'après les Conclusions du Conseil du 9 mars 1998 concernant la création du groupe "Code de conduite" (fiscalité des entreprises), CELEX:31998Y0401(01)/FR
    Nóta Composé des représentants à haut niveau des ministres des finances. Présidence élue. Le groupe se compose de deux sous-groupes: - Sous-groupe (questions extérieures) - Sous-groupe (questions intérieures) Voir aussi code de conduite dans le domaine de la fiscalité des entreprises .
  2. EUROPEAN UNION|European Union law|EU act · FINANCE|taxation

    #587857

    IATE #3566224
    clásal frith-mhí-úsáide Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    De minimis Missbrauchsbekämpfungsklausel | De-minimis-Missbrauchsbekämpfungsklausel | De-minimis-Klausel zur Missbrauchsbekämpfung | Missbrauchsbekämpfungsklausel
    de
    Sainmhíniú bei der derzeitigen Überarbeitung der Mutter-Tochter-Richtlinie IATE:3552978 vorgesehene Klausel, durch die Mitgliedstaaten die Möglichkeit bekommen sollen, strengere oder spezifischere innerstaatliche Bestimmungen oder Bestimmungen zur Bekämpfung des Missbrauchs von Doppelbesteuerungsabkommen zu erlassen Tagairt Council-DE in Anlehnung an Council-EN
    anti-abuse clause | de minimis anti-abuse clause | 'de minimis' anti-abuse clause
    en
    Sainmhíniú clause to be included in the currently amended Parent Subsidiary Directive [ IATE:3552978 ] that will allow Member States to put in place stricter or more specific domestic provisions or double tax treaty anti-abuse provisions Tagairt TERM PL, based on: European Commission, Commissioner Moscovici welcomes Council agreement on measures against tax avoidance and unfair tax competition http://europa.eu/rapid/press-release_STATEMENT-14-2501_en.htm [20.8.2015]
    Nóta This mandatory anti-abuse provision was proposed by the Commission on 25 November 2013 as a follow-up to the Action Plan against tax evasion and tax fraud of 6 December 2012
  3. FINANCE|taxation · LAW

    #587939

    IATE #3566439
    clásal frith-mhí-úsáide Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Missbrauchsbekämpfungsklausel
    de
    Sainmhíniú Klausel, die möglichen Missbrauch der Mutter-Tochter-Richtlinie zu Zwecken der Steuerumgehung unterbinden und mehr Kohärenz bei der Anwendung dieser Richtlinie in den Mitgliedstaaten herbeiführen soll Tagairt EP/DE, nach EN Definition
    anti-abuse clause
    en
    Sainmhíniú clause aiming to stop the parent-subsidiary directive from being misused for the purposes of tax avoidance and to achieve greater consistency in the application of this directive in different member states Tagairt Council of the European Union > Home > Press > Press releases and statements > 'Clamping down on corporate tax avoidance: Council adopts anti-abuse clause', http://www.consilium.europa.eu/en/press/press-releases/2015/01/council-adopts-anti-abuse-clause/ [14.8.2015]
    Nóta - formulated as a "de minimis" rule that allows EU countries to put in place stricter or more specific domestic provisions or double tax treaty anti-abuse provisions provided they meet the minimum EU requirements; - included in the EU Parent-Subsidiary Directive on December 9, 2014. The parent-subsidiary directive (2011/96/EU), adopted in November 2011, is intended to ensure that profits made by cross-border groups are not taxed twice.
    disposition anti-abus
    fr
  4. FINANCE|taxation

    #540413

    IATE #911817
    forálacha frithmhí-úsáide Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Missbrauchsbekämpfungsbestimmungen | Vorschriften zur Missbrauchsbekämpfung
    de
    Sainmhíniú Bestimmungen zur Bekämpfung von Steuerbetrug und -hinterziehung in verschiedenen Rechtsakten der EU Tagairt Council-DE, vgl. Mitteilung KOM: Aktionsplan zur Verstärkung der Bekämpfung von Steuerbetrug und Steuerhinterziehung CELEX:52012DC0722/DE
    Nóta DIV: ds, 15.5.2013
    anti-abuse provisions
    en
    Sainmhíniú provisions aimed at combating tax fraud and tax evasion contained in a number of EU Directives Tagairt Council-CENTERM, based on: Commission Communication "An Action Plan to strengthen the fight against tax fraud and tax evasion", CELEX:52012DC0722
    Nóta The Commission is planning a review of the provisions currently included in some EU Directives, CELEX:52012DC0722
    dispositions anti-abus
    fr
    Sainmhíniú dispositions visant à lutter contre les abus en matière fiscale Tagairt Conseil-FR d'après Circulaire nº 8/2012 du 19/7/2012 sur les dispositions anti-abus droits d'enregistrement et de succession, Service public fédéral Finances > Actualités > Dispositions anti-abus, http://minfin.fgov.be/portail2/fr/current/spokesperson-12-07-20-1.htm [15.5.2013]
    Nóta CONTEXT: Code de conduite dans le domaine de la fiscalité des entreprises (lutte contre l'évasion et la fraude fiscales)
  5. FINANCE|taxation|tax system|tax avoidance · POLITICS|executive power and public service|administrative law

    #528364

    IATE #318535
    GAAR Tagairt 'An Riail Ghinearálta Frithsheachanta', Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/business/tax-avoidance/general-anti-avoidance-rule.html [9.5.2016] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Leagtar an Riail Ghinearálta Frithsheachanta (an “GAAR”) amach in alt 811C den Acht Comhdhlúite Cánacha, 1997. Is é an aidhm atá léi an bua a fháil ar an tionchar atá ag idirbhearta ar bheagán fírinne tráchtála nó nach bhfuil fírinne tráchtála ar bith ag baint leo agus atá beartaithe chun muirear cánach nó dleachta a laghdú, a sheachaint nó a iarchur nó chun asbhaint chánach nó aisíocaíocht chánach nó dleachta a chruthú nó a mhéadú go saorga.' Tagairt 'An Riail Ghinearálta Frithsheachanta', Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/business/tax-avoidance/general-anti-avoidance-rule.html [9.5.2016]
    riail ghinearálta frithsheachanta Tagairt 'An Riail Ghinearálta Frithsheachanta', Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/business/tax-avoidance/general-anti-avoidance-rule.html [9.5.2016] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Leagtar an Riail Ghinearálta Frithsheachanta (an “GAAR”) amach in alt 811C den Acht Comhdhlúite Cánacha, 1997. Is é an aidhm atá léi an bua a fháil ar an tionchar atá ag idirbhearta ar bheagán fírinne tráchtála nó nach bhfuil fírinne tráchtála ar bith ag baint leo agus atá beartaithe chun muirear cánach nó dleachta a laghdú, a sheachaint nó a iarchur nó chun asbhaint chánach nó aisíocaíocht chánach nó dleachta a chruthú nó a mhéadú go saorga.' Tagairt 'An Riail Ghinearálta Frithsheachanta', Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/business/tax-avoidance/general-anti-avoidance-rule.html [9.5.2016]
    allgemeine Vorschrift zur Verhinderung von Missbrauch
    de
    Sainmhíniú allgemeine Regelung zur Bekämpfung der Steuervermeidung durch steuerlichen Gestaltungsmissbrauch Tagairt Council-DE, vgl. Richtlinie (EU) 2016/1164 mit Vorschriften zur Bekämpfung von Steuervermeidungspraktiken mit unmittelbaren Auswirkungen auf das Funktionieren des Binnenmarkts , Art.6 (ABl. L_193/2016, S.1)
    GAAR | general anti-abuse rule | general anti-avoidance rule
    en
    Sainmhíniú set of broad and general principles-based rules aimed at counteracting avoidance of tax Tagairt Council-EN, based on 'general anti-abuse rule GAAR', Financial Times Lexicon, http://lexicon.ft.com/Term?term=general-anti_abuse-rule--GAAR [28.4.2016]
    Nóta See also: - targeted anti-avoidance rules [ IATE:3549411 ] - tax avoidance [ IATE:759916 ] - base erosion and profit shifting [ IATE:3549291 ]
    clause générale anti-abus | clause anti-abus générale | disposition générale anti-abus | disposition anti-abus générale
    fr
    Sainmhíniú clause conçue pour combler les lacunes que peuvent présenter les clauses anti-abus spécifiques adoptées par un pays pour lutter contre l'évasion fiscale et habilitant les autorités à refuser aux contribuables le bénéfice de dispositifs fiscaux abusifs Tagairt EP/Conseil-FR d'après la directive (UE) 2016/1164 du Conseil établissant des règles pour lutter contre les pratiques d'évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur, CELEX:32016L1164/FR [13.9.2018]
    Nóta Voir également: - évasion fiscale [ IATE:759916 ] - érosion de la base d'imposition et transfert de bénéfices [ IATE:3549291 ]