Gaois

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3 results

  2. TRADE|marketing|preparation for market

    #558495

    IATE #1474759
    tóraíocht iniúchóirí báúla Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    opinion shopping
    en
    Definition a practice which involves attempts by a corporation to obtain reporting objectives by following questionable accounting principles with the help of a pliable auditor willing to go along with the desired treatment Reference Harvey,Campbell R.,Hypertextual Finance Gloss.,1997,Duke University
    chalandage d'opinion
    fr
    Definition a)recherche systématique de la firme d'audit susceptible d'être d'accord avec les options comptables souhaitées par la direction d'une société;b)mise en concurrence des firmes sur des critères de ce type Reference arrêté du 30/09/91 relatif à la terminologie économique et financière,JORF 11/10/91
  3. FINANCE|taxation

    #601886

    IATE #140276
    siopadóireacht conarthaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treaty-Shopping | „Umsehen“ nach den günstigsten Verträgen
    de
    Definition steuerliche Gestaltungsmaßnahme, mit der durch Einkauf in den Schutzbereich eines Doppelbesteuerungsabkommens (DBA) abkommensrechtliche Steuervergünstigungen, insbesondere die Reduktion von Quellensteuern, erreicht werden Reference "Council-DE gestützt auf Haufe.de > Internationales Steuerrecht: Treaty Shopping (16.1.2020)"
    Comment "Treaty-Shopping ist eine Form des Abkommensmissbrauchs [IATE:3581275 ]"
    treaty shopping
    en
    Definition analysis of tax treaty provisions to structure an international transaction or operation so as to take advantage of a particular tax treaty Reference "'treaty shopping'. OECD > OECD Home < Centre for Tax Policy and Administration > Glossary of Tax Terms, http://www.oecd.org/ctp/glossaryoftaxterms.htm#E [18.8.2015]"
    Comment "This term may at times appear to be used synonymously with 'tax treaty abuse', but treaty shopping is in fact a specific form of treaty abuse and is therefore a narrower term.The term 'treaty shopping' is normally applied to a situation where a person not resident of either the treaty countries establishes an entity in one of the treaty countries in order to obtain treaty benefits. The following is an example of treaty shopping: if an investor in State A wishes to invest in State C but there is no double-taxation agreement between those two States whereas there is a double-taxation agreement between State A and State B and between State B and State C, the investor may wish to transfer his investment first to State B and then on to State C."
    chalandage fiscal
    fr
    Definition recherche systématique des conventions fiscales internationales offrant les meilleures possibilités de réduire la charge globale d'impôt Reference "Site de Termium Plus®, Ministère Travaux publics et Services gouvernementaux Canada (25.2.2014), http://www.btb.termiumplus.gc.ca/tpv2alpha/alpha-fra.html?lang=fra&i=&index=alt&__index=alt&codom2nd=&srchtxt=treaty+shopping&comencsrch.x=0&comencsrch.y=0 [21.10.2015]"