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3 toradh

  1. LAW · taxation · international agreement
    comhaontú cánach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs '... go bhfuil comhaontú sínithe aici le Ballstát baile an bhainisteora um chiste caipitil fiontair cáilitheach agus le gach ceann de na Ballstáit eile ina bhfuil sé ar intinn aonaid nó scaireanna an chiste caipitil fiontair cháilithigh a mhargú, ionas go ndéantar a áirithiú go bhfuil na caighdeáin a leagtar síos in Airteagal 26 de Shamhail-Choinbhinsiún Cánach an ECFE maidir le hIoncam agus le Caipiteal á gcomhlíonadh ag an tríú tír agus go n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha...' Tagairt Rialachán (AE) Uimh. 345/2013 maidir le cistí caipitil fiontair Eorpacha, CELEX:32013R0345/GA
    coinbhinsiún cánach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    conradh cánach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'In áit an cheanglais nár mhór conradh cánach a bheith arna dhaingniú agus arna chur i bhfeidhm sula bhfeidhmeofaí an chóir fhabhrach, is é an seasamh nua a fhoráiltear le hAlt 33 den Acht Airgeadais (Uimh. 2) 2008 ná gur féidir le cuideachtaí leas a bhaint as an bhfaoiseamh intíre seo a luaithe is atá conradh cánach sínithe ag Éirinn agus ag an tír is páirtí sa chonradh.' Tagairt 'An tAcht Airgeadais (Uimh. 2) 2008 agus Faoiseamh ó Chánachas Dúbailte,' Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/business/international/finance-no2-act-2008-and-double-taxation-relief.html [15.2.2017]
    Steuerübereinkommen | Steuerabkommen
    de
    Sainmhíniú Abkommen zwischen zwei oder mehr Staaten über steuerrechtliche Fragen Tagairt http://www.duden.de/rechtschreibung/Steuerabkommen (19.5.2016)
    Nóta insbesondere über Steuern mehrerer Staaten, die ein und dieselbe Person betreffen
    taxation treaty | taxation convention | taxation agreement | tax treaty | tax agreement | tax convention
    en
    Sainmhíniú official agreement between two countries on the administration of taxation when the domestic tax laws of the two countries apply simultaneously to a particular issue or taxpayer (e.g., when a taxpayer resident in one country derives income from sources in the other country) Tagairt OECD, 'Manual on effective mutual agreement procedures (MEMAP)', February 2007, http://www.oecd.org/ctp/dispute/36249394.pdf [15.3.2016]
    Nóta The primary purpose of tax conventions is to eliminate double taxation and to prevent fiscal evasion. A tax convention will also serve, in effect, to allocate tax revenues on transactions taking place between residents of signatory countries.
    convention fiscale internationale | convention fiscale
    fr
    Sainmhíniú accord signé entre les Etats pour éviter les doubles impositions Tagairt SEC:Dalloz,Lex.fiscal,2e éd.,1992,Paris
  2. taxation · international agreement
    an Coinbhinsiún maidir le Cúnamh Riaracháin Frithpháirteach i gCúrsaí Cánach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Übereinkommen über die gegenseitige Amtshilfe in Steuersachen
    de
    Nóta Strassburg, 25.01.1988
    Convention on Mutual Administrative Assistance in Tax Matters | CE | Council of Europe Multilateral Mutual Assistance Convention | Multilateral Convention on Administrative Assistance in Tax Matters | 1988
    en
    Nóta Signed: Strasbourg, 25.1.1988 Entry into force: 1.4.1995 European Treaty Series (ETS) No. 127 Authentic versions: EN-FR
    Convention concernant l'assistance administrative mutuelle en matière fiscale
    fr
    Sainmhíniú convention permettant aux Parties - Etats membres du Conseil de l'Europe et pays membres de l'OCDE - de développer, sur des bases communes et dans le respect des droits fondamentaux des contribuables, une vaste coopération administrative couvrant tous les impôts obligatoires à l'exception des droits de douane Tagairt site Council of Europe, résumé du traité, http://conventions.coe.int/Treaty/fr/Summaries/Html/127.htm (2.4.2012)
    Nóta Signature: 25.1.1988 à Strasbourg Entrée en vigueur: 1.4.1995 Conseil de l'Europe; STCE n° 127 Versions authentiques: EN-FR
  3. taxation · international agreement
    Prótacal lena leasaítear an Coinbhinsiún maidir le Cúnamh Riaracháin Frithpháirteach i gCúrsaí Cánach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Protokoll zur Änderung des Übereinkommens über die gegenseitige Amtshilfe in Steuersachen
    de
    Nóta Paris, 27.05.2010
    Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters
    en
    Sainmhíniú The Protocol provides, among other things, for exchange of information, multilateral simultaneous tax examinations, service of documents and cross-border assistance in tax collection, while respecting national sovereignty and the rights of taxpayers and ensuring extensive safeguards to protect the confidentiality of the information exchanged. Tagairt Council of Europe Treaty Office summary http://www.conventions.coe.int/Treaty/EN/Summaries/Html/208.htm (2.5.2012)
    Nóta Signed: Paris, 27.5.2010Entry into force: 1.6.2011European Treaty Series (ETS) No. 208Authentic versions: EN-FR
    Protocole d'amendement à la Convention concernant l'assistance administrative mutuelle en matière fiscale
    fr
    Sainmhíniú protocole prévoyant notamment l’échange de renseignements, les contrôles fiscaux simultanés multilatéraux, la notification de documents et l’assistance transnationale au recouvrement des impôts, tout en respectant la souveraineté nationale et les droits des contribuables et en offrant des garanties étendues en matière de confidentialité des renseignements échangés Tagairt site Conseil de l'Europe, résumé du traité, http://conventions.coe.int/Treaty/FR/Summaries/Html/208.htm (4.4.2012)
    Nóta Signature: 27.5.2010 à ParisEntrée en vigueur: 1.6.2011Conseil de l'Europe; STCE n° 208Versions authentiques: EN-FR
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