Sainmhíniú proceeds of sales and of any other transactions, net of value added tax and other taxes and duties collected on behalf of government agencies, whether of a monetary or non-monetary nature, subject to taxation Tagairt "COM-EN, based on: Proposal for a Council Directive on a Common Corporate Tax Base, COM/2016/0685 final - 2016/0337 (CNS), CELEX:52016PC0685/EN"
Nóta "Not to be confused with taxable income: 'The taxable income (profit or loss) could be in the most general way defined as taxable revenues reduced by deductible expenses and other allowed deductions allocated to a particular tax period.' Note reference: COM-INTERNAL DOCUMENT, CCCTB\WP\017\doc\en, COMMON CONSOLIDATED CORPORATE TAXBASE WORKING GROUP (CCCTB WG), https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/ccctbwp017_en.pdf [15.2.2017] See revenue [ IATE:1396497 ]"