FINANCE|taxation
- cánachas dúbailte idirnáisiúnta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Context 'Chomh maith leis sin, agus ag eascairt ón bplean gníomhaíochta BEPS, gheall Éire agus tíortha eile go ndéanfadh a bpiaraí athbhreithniú agus monatóireacht ar a gcuid oibre maidir le díospóidí faoi chánachas dúbailte idirnáisiúnta a réiteach.' Reference "'Tuarascáil Bhliantúil 2018,' Cáin agus Custaim na hÉireann, https://www.revenue.ie/ga/corporate/press-office/annual-report/2018/ar-2018.pdf [20.2.2020]"
- cánachas dúbailte Reference "Rialachán (AE) Uimh. 1286/2013 lena mbunaítear clár gníomhaíochta chun feabhas a chur ar oibriú na gcóras cánachais san Aontas Eorpach don tréimhse 2014–2020 (Fiscalis 2020) agus lena n-aisghairtear Cinneadh Uimh. 1482/2007/CE, CELEX:32013R1286/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
- ga
- Context 'Féadfaidh sé go bhfuil ort CFC a íoc in Éirinn agus i dtír eile ar an imeacht chéanna. Féadfar an gcánachas dúbailte seo tarlú nuair atá rialacha difriúla ag tíortha éagsúla. Féadfar cánachas bheith bunaithe ar chónaitheacht, náisiúntacht, sainchónaí nó suíomh fisiciúil maoine.' Reference "'Creidmheasanna a fhéadtar a éileamh i leith Cáin Fáltas Caipitiúil (CFC),' Cáin agus Custaim ne hÉireann, https://www.revenue.ie/ga/gains-gifts-and-inheritance/credits-you-can-claim-against-cat/credit-for-double-taxation.aspx [20.2.2020]"
- Doppelbesteuerung
- de
- Definition Steueranspruch oder -erhebung durch zwei oder mehrere Staaten für denselben Steuergegenstand u. Zeitraum beim selben Steuerpflichtigen Reference Council-DE
- Comment "Bei der Doppelbesteuerung kann es sich um juristische Doppelbesteuerung IATE:1681754 oder um wirtschaftliche Doppelbesteuerung IATE:1115848 handeln.Siehe auch: doppelte Nichtbesteuerung Abkommen/all"" id=""ENTRY_TO_ENTRY_CONVERTER"" target=""_blank"">IATE:3541537Abkommen zur Vermeidung der Doppelbesteuerung IATE:1239446 "
- international double taxation | double taxation | international juridical double taxation | international economic double taxation
- en
- Definition situation in which comparable taxes are levied by two (or more) states on the same income or capital, either from the same taxpayer or from two different taxpayers Reference "Council-EN, based on: - 'double taxation, domestic and international', OECD Glossary of Tax Terms (22.11.2019) - United Nations Conference on Trade and Development, Key Terms and Concepts in IIAs: A Glossary (22.11.2019), United Nations Publications, 2004, p. 146"
- Comment "International double taxation may be either juridical [ IATE:1681754 ] or economic [ IATE:1115848 ] See also: - double non-taxation [ IATE:3541537 ] - double taxation convention [ IATE:1239446 ]"
- double imposition internationale | double imposition | double taxation | double taxation internationale
- fr
- Definition situation qui survient lorsque deux États soumettent à un impôt sur le revenu un ou plusieurs contribuables en raison des mêmes revenus ou capitaux imposables, pour des périodes identiques Reference "Conseil-FR, sur la base, notamment, de ""Ce que vous devez savoir sur la double imposition"", P. Michaud, Études fiscales internationales, http://www.etudes-fiscales-internationales.com/double-imposition.html [26.1.2017] et Service public fédéral, Finances, FisconetPlus, parmi les résultats de la recherche ""double imposition internationale"": ""Introduction au commentaire général des conventions préventives de la double imposition en matière d’impôts sur les revenus et sur la fortune"", 07/02/2012, https://eservices.minfin.fgov.be/myminfin-web/pages/fisconet#"
- Comment "Voir aussi: - double imposition juridique IATE:1681754 ; - double imposition économique IATE:1115848 ; - double non-imposition IATE:3541537 ;"