Gaois

Bailiúchán téarmaí dlí agus reachtaíochta i nGaeilge a baineadh as bunachar ilteangach téarmaí an Aontais Eorpaigh. Breis eolais »

FINANCE|taxation
cáinchóras aonadach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
ga
Gruppenbesteuerung | Einheits-Besteuerung
de
unitary taxation | unitary tax system
en
Sainmhíniú 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 Tagairt Glossary of Tax Terms, OECD, http://www.oecd.org/ctp/glossaryoftaxterms.htm#U [8.9.2015]
Nóta A formula is used to apportion the net income of the whole group to the various parts of the group.
taxation unitaire
fr