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1 toradh

  1. FINANCE|taxation

    #601886

    IATE #140276
    siopadóireacht conarthaí Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treaty-Shopping | „Umsehen“ nach den günstigsten Verträgen
    de
    Sainmhíniú steuerliche Gestaltungsmaßnahme, mit der durch Einkauf in den Schutzbereich eines Doppelbesteuerungsabkommens (DBA) abkommensrechtliche Steuervergünstigungen, insbesondere die Reduktion von Quellensteuern, erreicht werden Tagairt "Council-DE gestützt auf Haufe.de > Internationales Steuerrecht: Treaty Shopping (16.1.2020)"
    Nóta "Treaty-Shopping ist eine Form des Abkommensmissbrauchs [IATE:3581275 ]"
    treaty shopping
    en
    Sainmhíniú analysis of tax treaty provisions to structure an international transaction or operation so as to take advantage of a particular tax treaty Tagairt "'treaty shopping'. OECD > OECD Home < Centre for Tax Policy and Administration > Glossary of Tax Terms, http://www.oecd.org/ctp/glossaryoftaxterms.htm#E [18.8.2015]"
    Nóta "This term may at times appear to be used synonymously with 'tax treaty abuse', but treaty shopping is in fact a specific form of treaty abuse and is therefore a narrower term.The term 'treaty shopping' is normally applied to a situation where a person not resident of either the treaty countries establishes an entity in one of the treaty countries in order to obtain treaty benefits. The following is an example of treaty shopping: if an investor in State A wishes to invest in State C but there is no double-taxation agreement between those two States whereas there is a double-taxation agreement between State A and State B and between State B and State C, the investor may wish to transfer his investment first to State B and then on to State C."
    chalandage fiscal
    fr
    Sainmhíniú recherche systématique des conventions fiscales internationales offrant les meilleures possibilités de réduire la charge globale d'impôt Tagairt "Site de Termium Plus®, Ministère Travaux publics et Services gouvernementaux Canada (25.2.2014), http://www.btb.termiumplus.gc.ca/tpv2alpha/alpha-fra.html?lang=fra&i=&index=alt&__index=alt&codom2nd=&srchtxt=treaty+shopping&comencsrch.x=0&comencsrch.y=0 [21.10.2015]"