Gaois

A collection of legal and legislative terms in Irish extracted from the European Union's multilingual terminology database. More information »

2 results

  1. taxation
    ráta cánach éifeachtach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ciallaíonn na bearta seo freisin go leanfaidh 80% de shaothróirí ioncaim ar ráta cánach éifeachtach nach mó ná 20%.' Reference 'Coimriú Buiséad,' An Roinn Airgeadais, http://www.budget.gov.ie/Budgets/2007/SummaryIrish.aspx [21.10.2016]
    Effektivbesteuerung | effektiver Steuersatz
    de
    effective level of taxation | effective tax rate
    en
    Definition the rate at which a taxpayer would be taxed if his tax liability were taxed at a constant rate rather than progressively; this rate is computed by determining what percentage the taxpayer’s tax liability is of his total taxable income Reference 'effective tax rate'. OECD > OECD Home > Centre for Tax Policy and Administration > Glossary of Tax Terms http://www.oecd.org/ctp/glossaryoftaxterms.htm [17.8.2015]
    taux réel d'imposition | taux effectif d'imposition | taux effectif | taux d'imposition effectif
    fr
    Definition taux de l'impôt correspondant à l'ensemble des éléments qui auraient été imposés en l'absence de dispositions spécifiques exonérant certains d'entre eux Reference Bulletin officiel des finances publiques - Impôts > Calcul de l'impôt en fonction de la règle du « taux effectif » (16.1.2020)
  2. taxation
    meánráta cánach iarbhír Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    effektiver Durchschnittssteuersatz
    de
    Definition tatsächliches Verhältnis zwischen Steuerbetrag und Bemessungsgrundlage Reference Gabler Wirtschaftslexikon, http://wirtschaftslexikon.gabler.de/Definition/durchschnittssteuersatz.html (19.5.2016)
    Comment bezeichnet die Belastung der gesamten Besteuerungsmenge
    AETR | average effective tax rate | EATR | effective average tax rate
    en
    Definition rate measuring the proportion of the value of an investment project which is paid in tax and given by the net present value of the corporation tax generated by the project divided by the present value of the pre-tax profit flowing from the project Reference Sørensen, P. B., 'Estimating effective tax rates on corporate income', University of Copenhagen, November 2008, http://www.dors.dk/files/media/publikationer/faglige_indlaeg/estimating_effective_tax_rates_on_corporate_income.pdf [8.3.2016]
    Comment They measure the tax burden on profitable investment projects, i.e. those earning an above-normal rate of return (due, for instance, to patents, market power, or location rents). AETRs are used to assess tax effects on discrete investment choices, and in particular MNC decisions of whether and where to locate FDI (location decisions).IMF, OECD, UN, World Bank, 'Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment', 15 October 2015, http://www.oecd.org/tax/tax-global/background-document-options-for-low-income-countries-effective-and-efficient-use-of-tax-incentives-for-investment.pdf [8.3.2016]
    TIEM | taux d'imposition effectif moyen
    fr
    Definition "... le taux d'imposition effectif moyen, qui est tout simplement le ratio de l'impôt total payé par rapport au revenu total par famille." Reference < http://www.statcan.ca/francais/indepth/75-001/archive/2000/pear2000012002s2a04_f.pdf >
    Comment XREF: taux d'imposition effectif marginal (A338473)
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