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5 thoradh

  1. FINANCE|taxation

    #623400

    IATE #1239662
    cáin ghnóthachan caipitiúil Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kapitalertragsteuer | Verrechnungssteuer
    de
    Sainmhíniú Einkommensteuer auf Dividenden und/oder Zinsen und ähnliche Einkünfte;in den meisten Ländern an der Quelle einbehalten Tagairt International Accounting Lexicon (U.E.C.)-Konzernrechnungslegung
    tax on distributions | capital yields tax | tax on income from transferable securities | capital-gains tax
    en
    Sainmhíniú an income tax which applies to dividends and/or to interest etc.; in most countries, it is deducted by the payer from the amounts paid; it applied only if the debtor is a juridical person; as opposed to income from loans...which is applied to individuals; special method of collection of income tax and corporation tax Tagairt Internat.Account.Lex.,UEC-Group Accounts;CEC,Inventory of Taxes in the EC 1993,D3
    impôt sur le revenu des valeurs mobilières | impôt sur le revenu des capitaux | impôt sur les revenus de capitaux mobiliers
    fr
    Sainmhíniú impôt sur le revenu perçu sur les dividendes et/ou sur les intérêts et autres revenus similaires;retenu dans la plupart des pays à la source Tagairt Internat.Accounting Lex.,UEC-Comptes de groupe
  2. BUSINESS AND COMPETITION|accounting

    #525899

    IATE #53666
    cánacha reatha ar ioncam, ar rachmas, etc. Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Einkommen- und Vermögensteuern
    de
    current taxes on income, wealth, etc.
    en
    Sainmhíniú 1.Current taxes on income, wealth, etc. cover all compulsory, unrequited payments, in cash or in kind, levied periodically by general government and by the rest of the world on the income and wealth of institutional units, and some periodic taxes which are assessed neither on the income nor the wealth. Tagairt ---
    impôts courants sur le revenu, le patrimoine, etc.
    fr
  3. TRADE|international trade|international trade · FINANCE|taxation

    #613500

    IATE #906833
    an Samhailchoinbhinsiún maidir le cánacha ar ioncam agus ar chaipiteal Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Samhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Samhailchoinbhinsiún Cánach ECFE Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen | OECD-Musterabkommen zur Vermeidung von Doppelbesteuerung von Einkommen und Vermögen
    de
    Sainmhíniú vom Steuerausschuss der OECD erarbeitetes Muster für Doppelbesteuerungsabkommen (DBA) zwischen Mitgliedsstaaten oder mit Drittstaaten Tagairt "Gabler, http://wirtschaftslexikon.gabler.de/Definition/oecd-musterabkommen-zur-vermeidung-der-doppelbesteuerung.html (4.11.09)"
    Nóta MA existieren für die Steuern vom Einkommen und Vermögen und für die Besteuerung der Nachlässe und Erbschaften; DIV: aih, 4.11.09
    Model Convention with respect to taxes on income and on capital | model convention | model tax convention | tax treaty | Model Tax Convention on Income and on Capital | OECD Model Tax Convention | OECD Model Treaty | OECD model tax treaty | OECD Model Tax Convention on Income and on Capital
    en
    Sainmhíniú model tax treaty developed by the OECD and closely followed by many countries when negotiating, implementing and interpreting bilateral agreements for the avoidance of double taxation and the prevention of fiscal evasion Tagairt "Council-EN based on OECD Centre for Tax Policy and Administration, Tax Treaties, http://www.oecd.org/department/0,3355,en_2649_33747_1_1_1_1_1,00.html (19.10.2009)"
    Modèle de convention fiscale concernant le revenu et la fortune | Modèle de convention fiscale de l'OCDE | Modèle de convention fiscale de l'OCDE concernant le revenu et la fortune
    fr
    Sainmhíniú modèle de convention établi et régulièrement mis à jour par l'OCDE, sur lequel se fondent de très nombreux pays pour la négociation, l'application et l'interprétation de conventions fiscales visant à éviter la double imposition et l'évasion fiscale, notamment pour les bénéfices des entreprises et les revenus de l'investissement. Tagairt "Conseil-FR, d'après site de l'OCDE, Accueil > Fiscalité > Conventions fiscales > Modèle de Convention fiscale concernant le revenu et la fortune : Version abrégée 2017 - fr (8.6.2022)"
    Nóta "La plupart des conventions fiscales bilatérales suivent les principes et les dispositions détaillés du Modèle de l'OCDE. Il y a près de 350 conventions entre les pays Membres de l'OCDE et plus de 1 500 conventions à l'échelle mondiale fondées sur ce modèle, qui a une influence considérable sur les conventions bilatérales entre pays non membres. Source: Centre de politique et d'administration fiscales de l'OCDE, Conventions fiscales [ http://www.oecd.org/about/0,3347,fr_2649_33747_1_1_1_1_1,00.html ] (26.10.2009)"
  4. FINANCE|taxation · BUSINESS AND COMPETITION|accounting

    #623399

    IATE #1239661
    cáin ioncaim Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Is féidir cánacha ioncaim a asbhaintear ag an bhfoinse, amhail cánacha ÍMAT agus cáin ioncaim a réamhíoctar go rialta, a thaifeadadh sna tréimhsí ina n-íoctar iad agus is féidir aon dliteanas críochnaitheach cánach ar ioncam a thaifeadadh sa tréimhse ina gcinntear an dliteanas.' Tagairt "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Einkommenssteuer
    de
    income tax | tax on income
    en
    Sainmhíniú 1. the tax on a person's income 2. any tax on income, whether levied from individuals or from legal entities and irrespective of the manner in which it is levied, imposed on behalf of a state, its political subdivisions or its local authorities ; 1.A tax on the annual profits arising from property, business pursuits, professions, trades or offices. ; a tax that governments impose on financial income generated by all entities within their jurisdiction Tagairt "1. Dict.of Accounting, Collin-Joliffe, 1992 2. COM-Internal Document: TAXUD-2012-80130-01-00-ORI, 'Commission Recommendation regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters' [27.11.2012] ; 1.BLACK; ; Definition of 'Income Tax', Investopedia, http://www.investopedia.com/terms/i/incometax.asp [31.1.2017]"
    impôt sur le revenu | IR
    fr
    Sainmhíniú impôt annuel, déclaratif, unique, qui porte sur le revenu net global des personnes physiques ayant leur domicile fiscal en France Tagairt ---
  5. ECONOMICS · ECONOMICS|national accounts · BUSINESS AND COMPETITION|accounting

    #600936

    IATE #54304
    cánacha ar ioncam Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Einkommensteuern
    de
    taxes on income
    en
    Sainmhíniú Consist of taxes on incomes, profits and capital gains. They are assessed on the actual or presumed incomes of individuals, households, corporations or NPIs. They include taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners. Tagairt "Regulation (EU) No 549/2013 of the European Parliament and of the Council on the European system of national and regional accounts in the European Union (ESA 2010), paragraph 4.78, CELEX:32013R0549/EN"
    impôts sur le revenu
    fr