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126 toradh

  1. BUSINESS AND COMPETITION|accounting

    #576803

    IATE #3520102
    brabús Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    profit
    en
    Sainmhíniú residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income Tagairt IASCF, Key term list
  2. FINANCE|taxation

    #650166

    IATE #3549354
    aistriú brabúis Tagairt "An Chomhairle Eorpach 14 agus 15 Márta 2013. Conclúidí (EUCO 23/13) http://data.consilium.europa.eu/doc/document/ST-23-2013-INIT/ga/pdf"
    ga
    Comhthéacs 'Tá gá le dlúthchomhar leis an ECFE agus an G20 chun caighdeáin a comhaontaíodh go hidirnáisiúnta a fhorbairt chun go gcuirfear cosc ar chreimeadh an bhoinn agus ar aistriú brabúis.' Tagairt "An Chomhairle Eorpach 14 agus 15 Márta 2013. Conclúidí (EUCO 23/13) http://data.consilium.europa.eu/doc/document/ST-23-2013-INIT/ga/pdf"
    idiraistriú brabúis Tagairt ---
    ga
    Gewinnverlagerung | Gewinnabführung
    de
    Sainmhíniú "Praxis multinationaler Konzerne, Verrechnungspreise IATE:1239161 so zu nutzen, dass Gewinne in steuergünstige Länder verlagert werden" Tagairt Council-DE
    Nóta "XREF: Aushöhlung der Steuerbemessungsgrundlage IATE:3549355 ,Aushöhlung der Steuerbemessungsgrundlage und Gewinnverlagerung IATE:3549291"
    profit shifting | shifting of profits
    en
    Sainmhíniú reducing a company's tax liabilities by moving the taxation of its profits away from the jurisdictions where they are generated to jurisdictions with a lower rate of taxation Tagairt "Council-EN, based on ""Statement by the Chancellor of the Exchequer, Rt Hon George Osborne MP; Britain & Germany call for international action to strengthen tax standards"", HM Treastury (UK) Home > Newsroom & speeches > Statements > 2012 Statements > Statements by the Chancellor of the Exchequer, http://www.hm-treasury.gov.uk/chx_statement_051112.htm [19.3.2013]"
    Nóta "See also ""(tax-)base erosion"" [ IATE:3549355 ], and ""base erosion and profit shifting (BEPS)"" [ IATE:3549291 ]."
    transfert de bénéfices
    fr
    Sainmhíniú procédé permettant aux entreprises multinationales de tirer profit des différences entre les règles fiscales nationales afin d'échapper à l'impôt ou de le réduire sensiblement Tagairt "Conseil-FR, d'après OCDE (2013) Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices, Éditions OCDE, ISBN 978-92-64-19290-4, (synthèse) http://www.humanite.fr/sites/default/files/pdf/2013/2013-02-16ocde.pdf [27.9.2013]"
    Nóta "Voir aussi ""érosion de la base d'imposition"" (IATE:3549355 ) et ""érosion de la base d'imposition et transfert de bénéfices (BEPS)"" (IATE:3549291 )."
  3. FINANCE|taxation

    #654134

    IATE #3565653
    aistriú brabús amach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gewinnverlagerung ins Ausland
    de
    Sainmhíniú "Praxis multilateraler Konzerne, den steuerbaren Gewinn Tochtergesellschaften im Ausland zuzurechnen (u.a. mittels Verrechnungspreisen IATE:1239161 ), um dort einen Steuervorteil zu erzielen bzw. die Steuerbelastung zu verringern" Tagairt Council-DE
    Nóta "XREF: Gewinnverlagerung ins Inland IATE:3565655 ,Gewinnverlagerung IATE:3549354"
    outbound profit transfer
    en
    Sainmhíniú allocation by a group or corporation of income and expenses to a branch/subsidiary abroad (e.g. using transfer pricing) in order to reduce its overall tax liability Tagairt "Council-EN, based on: ""profit shifting"", http://www.moneycontrol.com/glossary/taxes/profit-shifting_3053.html (12.6.2015)"
    transfert de bénéfice en sortie
    fr
  4. FINANCE|taxation

    #654135

    IATE #3565655
    aistriú brabús isteach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gewinnverlagerung ins Inland
    de
    Sainmhíniú Zufluss nicht oder zu niedrig versteuerter Gewinne (Einkünfte) aus dem Ausland ins Inland Tagairt Council-DE
    Nóta "XREF:Gewinnverlagerung ins Ausland IATE:3565653 ;Gewinnverlagerung IATE:3549354"
    inbound profit transfer
    en
    Sainmhíniú profits entering the EU from non-EU countries, whether directly to the Member State of receipt or via a series of Member States up to the Member State of receipt, where such income has not been taxed or has been subject to tax at source at a low tax rate Tagairt "Council-EN, based on: Code of Conduct (Business Taxation), Council document 10033/10 http://register.consilium.europa.eu/doc/srv?l=EN&f=ST%2010033%202010%20INIT"
    transfert de bénéfices en entrée
    fr
  7. ECONOMICS · TRADE

    #633860

    IATE #1657403
    aonad brabúis Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Nutzenzentrum
    de
    profit centre | profit center
    en
    Sainmhíniú person or department considered separately for the purposes of calculating a profit Tagairt Dict of Accounting,Collin-Joliffe,1992
    centre de profit
    fr
    Sainmhíniú centre de responsabilité pour lequel un aménagement approprié des comptes permet de connaître le profit par différence entre le chiffre d'affaires et les charges du centre Tagairt Dict commercial,1987,CILF
  19. ECONOMICS · FINANCE · BUSINESS AND COMPETITION|accounting|accounting|operating result|profit

    #610097

    IATE #854454
    brabús amhantair Tagairt "Treoir (AE) 2018/410 lena leasaítear Treoir 2003/87/CE chun laghduithe costéifeachtacha astaíochtaí agus infheistíochtaí ísealcharbóin a fheabhsú, agus Cinneadh (AE) 2015/1814 "
    ga
    Comhthéacs 'Ba cheart laghdú a dhéanamh ar bhrabúis amhantair freisin dá gcuirfí san áireamh na féidearthachtaí atá ag earnálacha agus fo-earnálacha atá lasmuigh de réimse na giniúna leictreachais costais a thabhairt ar aghaidh i bpraghsanna táirgí.' Tagairt "Treoir (AE) 2018/410 lena leasaítear Treoir 2003/87/CE chun laghduithe costéifeachtacha astaíochtaí agus infheistíochtaí ísealcharbóin a fheabhsú, agus Cinneadh (AE) 2015/1814 "
    Marktlagengewinn | Q-Gewinn | Windfall Profits
    de
    Sainmhíniú in den Wirtschaftswissenschaften Vermögenszuwächse, die nicht auf entsprechenden Leistungen der Gewinnbezieher beruhen, sondern durch plötzliche, außergewöhnliche Veränderungen der Marktsituation entstehen Tagairt "http://de.wikipedia.org/wiki/Marktlagengewinn (21.10.14)"
    windfall profit
    en
    Sainmhíniú "profit resulting from a windfall gain" Tagairt "Council-EN, based on Investopedia > Business > Business essentials > Windfall Profits: What it is, How it Works, Examples (20.10.2023)"
    Nóta "Strictly speaking, 'windfall profit' and 'windfall revenue' are to be distinguished from each other on the same basis as the terms 'profit' and 'revenue'. In practice, however, a company that obtains windfall revenue usually also obtains windfall profits, and as a result, the two terms are sometimes used interchangeably."
    bénéfice exceptionnel | profits inattendus | profit d'aubaine | profit exceptionnel | gains exceptionnels | bénéfice inattendu | profit imprévu | profit fortuit | profit lié aux effets d'aubaine
    fr
    Sainmhíniú bénéfice réalisé de manière inattendue, attribuable à des causes sur lesquelles le bénéficiaire ne peut exercer aucun contrôle Tagairt "Conseil-FR, d'après:- TERMIUM Plus® La banque de données terminologiques et linguistiques du gouvernement du Canada, windfall profit (18.10.2023)- Dictionnaire de la comptabilité et de la gestion financière, Louis Ménard, 3e édition, sous windfall profit (18.10.2023)"