FINANCE|taxation
- cáinchóras aonadach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- unitary tax system | unitary taxation
- 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.