Gaois

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  1. FINANCE|taxation

    #646894

    IATE #3532084
    bonn cánach comhdhlúite Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    consolidated tax base
    en
    Definition 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 Reference "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"
    Comment "1 group member IATE:3532083"
    assiette imposable consolidée
    fr
    Definition la somme des assiettes imposables de tous les membres du groupe, calculées conformément à l'article 10 Reference "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"