Gaois

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  1. FINANCE|taxation
    cáinchóras aonadach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gruppenbesteuerung | Einheits-Besteuerung
    de
    unitary taxation | unitary tax system
    en
    Definition a taxation system under which the profits of the various branches of an enterprise or the various corporations of a group are calculated as if the entire group were a unity Reference Glossary of Tax Terms, OECD, http://www.oecd.org/ctp/glossaryoftaxterms.htm#U [8.9.2015]
    Comment A formula is used to apportion the net income of the whole group to the various parts of the group.
    taxation unitaire
    fr