FINANCE|taxation · BUSINESS AND COMPETITION|accounting
- cáin ioncaim Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Comhthéacs 'Is féidir cánacha ioncaim a asbhaintear ag an bhfoinse, amhail cánacha ÍMAT agus cáin ioncaim a réamhíoctar go rialta, a thaifeadadh sna tréimhsí ina n-íoctar iad agus is féidir aon dliteanas críochnaitheach cánach ar ioncam a thaifeadadh sa tréimhse ina gcinntear an dliteanas.' Tagairt "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
- income tax | tax on income
- en
- Sainmhíniú 1. the tax on a person's income 2. any tax on income, whether levied from individuals or from legal entities and irrespective of the manner in which it is levied, imposed on behalf of a state, its political subdivisions or its local authorities ; 1.A tax on the annual profits arising from property, business pursuits, professions, trades or offices. ; a tax that governments impose on financial income generated by all entities within their jurisdiction Tagairt "1. Dict.of Accounting, Collin-Joliffe, 1992 2. COM-Internal Document: TAXUD-2012-80130-01-00-ORI, 'Commission Recommendation regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters' [27.11.2012] ; 1.BLACK; ; Definition of 'Income Tax', Investopedia, http://www.investopedia.com/terms/i/incometax.asp [31.1.2017]"
- impôt sur le revenu | IR
- fr
- Sainmhíniú impôt annuel, déclaratif, unique, qui porte sur le revenu net global des personnes physiques ayant leur domicile fiscal en France Tagairt ---