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4 thoradh

  1. FINANCE|taxation · INTERNATIONAL ORGANISATIONS|world organisations|world organisation|OECD

    #655458

    IATE #3568380
    tástáil an phríomhchuspóra Tagairt "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Prüfung des Hauptzwecks
    de
    principal purpose test | primary purpose test | PPT
    en
    Nóta "Under the 'principal purpose test' rule, if one of the principal purposes of transactions or arrangements is to obtain treaty benefits, these benefits would be denied unless it is established that granting these benefits would be in accordance with the object and purpose of the provisions of the treaty.EP-Terminology Coordination, based on: OECD, 'Preventing the Granting of Treaty Benefits in Inappropriate Circumstances. Action 6: 2015 Final Report', OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 2015, http://dx.doi.org/10.1787/9789264241695-en [15.3.2016]"
    critère de l'objet principal
    fr
    Nóta "En vertu du critère de l'objet principal, lorsque le principal objectif de certaines transactions ou opérations ou d'accords est d'obtenir une position fiscale plus avantageuse et lorsque l'octroi de cet avantage dans de telles circonstances serait contraire à l'objet et au but des dispositions pertinentes de la convention, les avantages résultant de toute réduction ou d'exonération d'impôt prévue par la convention ne sont pas accordés. Source: Sénat français, Projet de loi autorisant l'approbation de la convention avec la République de Singapour en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude fiscales en matière d'impôts sur le revenu, http://www.senat.fr/rap/l15-385/l15-3856.html [22.4.2016]"
  2. TRANSPORT|air and space transport|space transport · PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technology · INDUSTRY|mechanical engineering

    #657588

    IATE #3571967
    ceartaitheoir plasmach bíogach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gepulstes Plasmatriebwerk | instationäre magnetoplasmadynamischer Antrieb
    de
    Sainmhíniú elektrisches Triebwerk, das ausschließlich im Pulsmodus zur Lage- und Bahnregelung betrieben wird Tagairt nach Wilfried Ley/Klaus Wittmann/Willi Hallmann (Hrsg.): Handbuch der Raumfahrttechnik. Hanser: München, 2011, S. 335.
    pulsed plasma thruster | PPT
    en
    Sainmhíniú electromagnetic propulsion device which stores electrical energy in a capacitor to periodically form a high current arc discharge across the propellant (typically Teflon) Tagairt "European Commission > CORDIS > Projects & Results Service > Final Report Summary - L-µPPT (Innovative Liquid Micro Pulsed Plasma Thruster system for nanosatellites), http://cordis.europa.eu/result/rcn/164303_en.html [23.2.2017]"
    Nóta "Pulsed plasma thrusters are ideal for applications in small spacecraft for attitude control, precision spacecraft control, and low-thrust maneuvers. Reference: Pulsed Plasma Thrusters. NASA Glenn Research Center, 23 November 2004, https://www.nasa.gov/centers/glenn/about/fs23grc.html [23.2.2017]"
  3. SCIENCE|natural and applied sciences|applied sciences

    #680125

    IATE #1571113
    pointe céatadáin Tagairt "Rialachán (AE) 2021/1060 lena leagtar síos forálacha coiteanna maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, Ciste Sóisialta na hEorpa Plus, an Ciste Comhtháthaithe, an Ciste um Aistriú Cóir agus an Ciste Eorpach Muirí, Iascaigh agus Dobharshaothraithe agus rialacha airgeadais maidir leis na cistí sin agus maidir leis an gCiste um Thearmann, Imirce agus Lánpháirtíocht, an Ciste Slándála Inmheánaí agus an Ionstraim le haghaidh Tacaíocht Airgeadais don Bhainistiú Teorainneacha agus don Bheartas Víosaí, CELEX:32021R1060/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Comhthéacs 'Má bhíonn aon mhoill ann a bhaineann le haisíocaíocht a dhéanamh, beidh ús i ngeall ar íocaíocht dheireanach i gceist ag tosú ar an dáta dlite agus ag críochnú ar dháta na híocaíochta iarbhír. Beidh ráta an úis sin pointe céatadáin go leith os cionn an ráta arna chur i bhfeidhm ag an mBanc Ceannais Eorpach ina phríomhoibríochtaí athmhaoinithe ar an gcéad lá oibre den mhí ina mbeidh an dáta dlite.' Tagairt "Rialachán (AE) 2021/1060 lena leagtar síos forálacha coiteanna maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, Ciste Sóisialta na hEorpa Plus, an Ciste Comhtháthaithe, an Ciste um Aistriú Cóir agus an Ciste Eorpach Muirí, Iascaigh agus Dobharshaothraithe agus rialacha airgeadais maidir leis na cistí sin agus maidir leis an gCiste um Thearmann, Imirce agus Lánpháirtíocht, an Ciste Slándála Inmheánaí agus an Ionstraim le haghaidh Tacaíocht Airgeadais don Bhainistiú Teorainneacha agus don Bheartas Víosaí, CELEX:32021R1060/GA"
    Prozentpunkt
    de
    Sainmhíniú sprachliches Hilfsmittel zur Bezeichnung des absoluten Unterschiedes zwischen zwei relativen Angaben, die in Prozent vorliegen Tagairt "Wikipedia, s. v. ""Prozentpunkt"", https://de.wikipedia.org/wiki/Prozentpunkt (20.11.2015)"
    percentage point | ppt
    en
    Sainmhíniú one per cent Tagairt "COM-Terminology Coordination, based on: Weisstein, Eric W. ""Percentage Point."" From MathWorld--A Wolfram Web Resource. http://mathworld.wolfram.com/PercentagePoint.html [19.11.2015]"
    Nóta "The purpose of percentage points is to remove all ambiguity when discussing differences between percentages. For example, it can be argued that a 5% increase in a 20% base value is not 25%, but instead 5% of 20% ( 1%) – thus giving 21% as the end result. A percentage point, however, is an absolute value and in the example given above, a 5- percentage point increase on a 20% base value means an end result of 25%. Note ref.: COM-EN, based on:- Dr Peterson, 'Clarifying Percentages vs. Percentage Points'; The Math Forum http://mathforum.org/library/drmath/view/64433.html [20.11.2015]- 'Percentage point', Wikipedia https://en.wikipedia.org/wiki/Percentage_point [20.11.2015]"
    point de pourcentage
    fr
    Sainmhíniú unité correspondant à un pour cent, utilisée pour exprimer l'écart entre deux niveaux eux-mêmes exprimés en pourcentage Tagairt COM-FR, d'après: Dictionnaire de la comptabilité et de la gestion financière, Louis Ménard, FCA et collaborateurs, 2e édition, Montréal, Institut canadien des comptables agréés, 2004. [8.1.2018]
    Nóta Par exemple, passer de 5 % à 10 % est une augmentation de 5 points de pourcentage, et non une augmentation de 5 % mais une augmentation de 100 %.
  4. EDUCATION AND COMMUNICATIONS|communications|communications systems|telecommunications|satellite communications · PRODUCTION, TECHNOLOGY AND RESEARCH|research and intellectual property|space policy

    #691540

    IATE #3650853
    pool programmatic term | PPT
    en
    Sainmhíniú "fixed time period for which contracts or agreements have been concluded between the European Commission and resource providers for the inclusion of their resources to the Common Union pool" Tagairt "COM-Terminology Coordination, based on: Commission Implementing Decision (EU) 2023/1055 setting out the rules on the sharing and prioritisation of satellite communication capacities, services, and user equipment to fulfil the function referred to in Article 66(2) of Regulation (EU) 2021/696 of the European Parliament and of the Council"