Gaois

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  1. FINANCE|taxation

    #659362

    IATE #3576227
    cumarphointe inchánach Reference "Comhairle-GA, bunaithe ar IATE:3563205 agus IATE:3566557"
    ga
    nasc inchánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    steuerlicher Anknüpfungspunkt
    de
    Definition Ort, an dem der Großteil der Wertschöpfung eines Unternehmens erzielt wird (Betriebsstätte) Reference "Council-DE nach Paul-Jasper Dittrich/Pola Schneemelcher, Tax me if you can. Zur Besteuerung von digitalen Unternehmen in der EU (4.10.2019), Jacques Delors Institut – Berlin, 2018"
    taxable nexus | tax nexus
    en
    Definition presence or activities of a business in a certain jurisdiction which render it liable to tax in that jurisdiction Reference "Council-Terminology Coordination, based on: - Hughes, D. A., Marcus, H. and Chartered, B., From local taxes to apportionment and everything in between: hot topics in state and local tax 2017, AGN, 18.10.2017, http://www.agn.org/agn/na/meetings/tax/tax2017/HotTopicsInSaLT2017.pdf [21.11.2018] - Dentons, Virtual legality: virtual reality and augmented reality – legal issues, 2017, p. 11, https://www.dentons.com/en/insights/articles/2017/february/20/virtual-legality [21.11.2018]"
    Comment "'Taxable nexus' is considered more general and theoretical than either 'significant digital presence' or 'permanent establishment'. Note reference: Council-Terminology Coordination, based on correspondence with ECOMP [24.10.2018]. See also The Balance Small Business > Business Law & Taxes > Glossary > What is a Tax Nexus, https://www.thebalancesmb.com/what-is-a-tax-nexus-398356 [14.11.2018]"
    lien fiscal | lien imposable
    fr
    Definition présence physique ou activités d'une entreprise permettant d'établir les droits d'imposition d'un État Reference "Conseil-FR, d'après - Proposition de directive établissant les règles d'imposition des sociétés ayant une présence numérique significative - Site de l'OCDE (2014), ""Solutions possibles aux problèmes fiscaux plus larges soulevés par l'économie numérique"", dans Relever les défis fiscaux posés par l'économie numérique, Éditions OCDE, Paris (15.4.2019)"