FINANCE|taxation
- bonn cánach comhdhlúite Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- consolidated tax base
- en
- Sainmhíniú result of adding up the tax bases of all group members 1 by calculating the tax bases as revenues less exempt revenues, deductible expenses and other deductible items Tagairt "COM-FI based on: - Proposal for a Directive on a Common Consolidated Corporate Tax Base (CCCTB), COM/2016/0683 final - 2016/0336 (CNS), CELEX:52016PC0683/EN - Proposal for a Directive on a Common Consolidated Corporate Tax Base (CCCTB), COM(2011) 121 final, Article 4 (11) and Article 10, CELEX:52011PC0121R(01)/EN"
- Nóta "1 group member IATE:3532083"
- assiette imposable consolidée
- fr
- Sainmhíniú la somme des assiettes imposables de tous les membres du groupe, calculées conformément à l'article 10 Tagairt "Proposition de directive du Conseil concernant une assiette commune consolidée pour l'impôt sur les sociétés (ACCIS) , COM (2011)140 final , http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0121:FIN:FR:PDF"