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4 thoradh

  1. FINANCE · FINANCE|monetary relations · FINANCE|monetary economics · AGRICULTURE, FORESTRY AND FISHERIES

    #604037

    IATE #756738
    lascaistriú Tagairt " Treoir don Lascaistriú, DigitalUK (24.9.2019)"
    ga
    switch-over-System
    de
    Sainmhíniú Verschiebung der WAB-Skala, zum Abbau positiver WAB. Tagairt ---
    Nóta CONTEXT: Währungsausgleichsbeträge (WAB)
    switchover | switch-over system | switch over system
    en
    Sainmhíniú """Germany wants a full restoration of the 'switchover' system whereby each realignment of EC currencies pushes up every member state's farm prices to follow the movement of the strongest currencies - invariably the D-Mark and the Dutch guilder. Prior to the August 2 decision to float all European exchange rate mechanism currencies with" Tagairt ---
    Nóta "MISC: per cent fluctuation bands, 'switchover' - a device designed to protect German farmers from the adverse effects on their incomes of rises in the value of the D-Mark - required a formal realignment of the ERM, which is now very unlikely."" (quoted from the article mentioned in E Source)"
    """switch-over""" | "régime du ""switch-over"""
    fr
    Sainmhíniú """Réalignement des prix permettant aux producteurs des pays à monnaie forte de garder leurs niveaux de revenus. Un système qui présente cependant l'inconvénient d'augmenter les prix dans les autres pays."" (""L'agrimonétaire européen en chantier"", dans ""La Libre Belgique"", 18.11.1994)" Tagairt ---
  2. EDUCATION AND COMMUNICATIONS|information technology and data processing

    #629100

    IATE #1465619
    uath-lascaistriú Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    automatische Umschaltung
    de
    failover | fail over | automatic switchover | ASO
    en
    Sainmhíniú capability to switch over automatically to a redundant or standby computer server, system, or network upon the failure or abnormal termination of the previously active server, system, or network Tagairt "COM-EN based on: Wikipedia > Failover, http://en.wikipedia.org/wiki/Failover [1.7.2014]"
    Nóta "Failover happens without human intervention and generally without warning, unlike switchover ( IATE:1298880 ). Systems designers usually provide failover capability in servers, systems or networks requiring continuous availability and a high degree of reliability. In some cases, computer system failover is not desired to be automatic, but is required to allow human intervention to effect the failover. This is called ""automated with manual approval"", as the activity is automatic once approval is given. Failback ( IATE:2244093 ), conversely, is the process of restoring a system/component/service in a state of failover back to its original state (before failure)."
    commutation automatique
    fr
    Sainmhíniú Système détectant les mauvais fonctionnements et permettant le passage d'une machine à l'autre en cas de panne(système parallèle) Tagairt T.Soisnard.Electronicien
  3. EDUCATION AND COMMUNICATIONS|communications

    #637942

    IATE #1912971
    ascnamh digiteach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    digital switchover | digital television switchover | digital radio switchover | digital migration
    en
    Sainmhíniú transition from analogue to digital broadcasting Tagairt "Commission Communication on accelerating the transition from analogue to digital broadcasting (COM/2003/0541 final), CELEX:52003DC0541/EN"
    passage au numérique | transition numérique
    fr
    Sainmhíniú transition vers la radiodiffusion numérique Tagairt "Communication de la Commission concernant la transition de la radiodiffusion analogique à la radiodiffusion numérique (du passage au numérique à l'abandon de l'analogique) (COM/2003/0541 final), CELEX:52003DC0541/fr"
  4. FINANCE|taxation

    #647151

    IATE #3534017
    clásal aistrithe anonn Tagairt "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Wechsel von der Freistellungs- zur Anrechnungsmethode | Switch-over-Klausel
    de
    Sainmhíniú Regelung, die bewirkt, dass die Einkünfte des Steuerpflichtigen besteuert (und nicht freigestellt) werden und er eine Gutschrift für im Ausland abgeführte Steuern erhält Tagairt "Vorschlag für eine Richtlinie des Rates mit Vorschriften zur Bekämpfung von Steuervermeidungspraktiken mit unmittelbaren Auswirkungen auf das Funktionieren des Binnenmarkts, COM(2016) 26 final CELEX:52016PC0026/DE"
    Nóta Unternehmen werden so davon abgehalten, Gewinne aus einem Hochsteuergebiet in ein Niedrigsteuergebiet zu verlagern, sofern es keine ausreichenden Geschäftsgründe dafür gibt.
    switch-over clause | switchover clause | switchover rule | switch-over rule
    en
    Sainmhíniú taxation arrangement used to combat the exemption of foreign income from taxation by making taxpayers subject to taxation and giving them a credit for tax paid abroad Tagairt "COM-EN based on: Proposal for a Council Directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market CELEX:52016PC0026/en"
    Nóta Given the inherent difficulties in giving credit relief for taxes paid abroad, States tend to increasingly exempt foreign income from taxation. The unintended negative effect of this approach is that it may encourage untaxed or low-taxed income to enter the internal market and then, circulate – in many cases, untaxed - within the Union, making use of available instruments within the Union law. Switch-over clauses are commonly used against such practices. Namely, the taxpayer is subjected to taxation (instead of being exempt) and given a credit for tax paid abroad. In this way, companies are discouraged from shifting profits out of high-tax jurisdictions towards low-tax territories, unless there is sufficient business justification for these transfers.
    "clause de ""switch-over"""
    fr
    Sainmhíniú clause prévoyant de soumettre l'entreprise contribuable à l'impôt sur les revenus de l'étranger et de la faire bénéficier d'un crédit pour les impôts déjà payés à l'étranger plutôt que de l'exonérer Tagairt "Site du sénat français, Économie et finances, fiscalité, Proposition de directive établissant des règles pour lutter contre les pratiques d'évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur, Contrôle de subsidiarité, http://www.senat.fr/ue/pac/EUR000001970.html [22.4.2016]"
    Nóta "Voir article 6 de la proposition de directive établissant des règles pour lutter contre les pratiques d'évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur, CELEX:52016PC0026/FR"