Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

2 results

  1. FINANCE|taxation

    #608582

    IATE #826425
    muirear cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Cruthaíonn grúpaí ilnáisiúnta fadhbanna luachála toisc gur féidir malairtí a dhéanamh idir fochorparáidí ar bhonn praghsanna nach bhfuil in úsáid sa mhargadh oscailte, ach a shocraítear chun an muirear cánach domhanda a íoslaghdú.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    steuerliche Belastung | Steuerlast | Steuerbelastung | Steuerdruck | Steueraufwand
    de
    Definition gesamte von einer natürlichen oder juristischen Person in einem best. Zeitraum (Rechnungsjahr) zu zahlende Steuern Reference Council-DE
    Comment "bezieht sich auf eine individuelle (natürl. od. jur.) Person; anders ""Steuerquote"" IATE:826403 (makroökonomische Größe); DIV: RSZ, 11.8.09"
    tax burden | taxation burden | burden of taxation | tax load
    en
    Definition the total tax an individual or corporation must pay, including income taxes, sales taxes, property taxes, excise taxes, and other taxes Reference "Termium http://www.btb.termiumplus.gc.ca/tpv2source?index=frt&i=1&lang=fr&src_id=CRAEC1993&rlang=en&titl=tax%20burden&srchtxt=charge%20fiscale&fchrcrdnm=1 (9.1.2009)"
    charge fiscale | poids de la fiscalité | poids de l'impôt | charge des prélèvements obligatoires | fardeau fiscal | pression fiscale | charge de l'impôt
    fr
    Definition ensemble des impôts auxquels est assujetti un contribuable. Reference Termium, CA.
    Comment "à distinguer du sens technique (INSEE) de ""pression fiscale"" [IATE:826403 ] qui concerne uniquement la fiscalité directe."
  2. 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)"