Gaois

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  1. FINANCE|taxation · BUSINESS AND COMPETITION|business classification|type of business|multinational enterprise

    #667534

    IATE #3628401
    costas cánach iarchurtha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás ina bhfuil an ráta cánach náisiúnta i ndlínse os cionn an íosráta éifeachtaigh, is éard a bheidh sa mhéid coigeartaithe cánach iarchurtha iomlán atá le cur le cánacha cumhdaithe coigeartaithe comheintitis le haghaidh bliain fhioscach de bhun phointe (b) d’Airteagal 20(1) ná an costas cánach iarchurtha a fhabhraítear ina chuntais airgeadais i leith cánacha cumhdaithe arna athmhúnlú ag an íosráta cánach, faoi réir na gcoigeartuithe a shonraítear i míreanna 3 go 6.' Reference "Togra le haghaidh Treoir maidir le híosleibhéal domhanda cánachais a áirithiú do ghrúpaí ilnáisiúnta san Aontas,CELEX:52021PC0823/GA"
    latenter Steueraufwand
    de
    deferred tax expense
    en
    Definition "amount expected to be received and/or paid in the future as a result of temporary differences originating and reversing in the reporting period" Reference "Bakker, A. - Tjeerd van den Berg (Eds.), Tax Accounting: Unravelling the Mystery of Income Taxes(21.6.2022), IBFD, Amsterdam, 2020, p. 4"
    charge d’impôts différés | charge d'impôt différé
    fr
    Definition montant d'impôt à recevoir ou à payer dans le futur en raison de différences temporaires ou permanentes entre le résultat fiscal et le résultat comptable Reference "COM-FR d'après le site BEaBOSS: Accueil > Fiches pratiques > Comptabilité > Comment identifier et comptabiliser les impôts différés? (6.12.2022)"