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  1. INTERNATIONAL RELATIONS|international affairs|international agreement · LAW · POLITICS|executive power and public service|administrative law · TRANSPORT
    an Comhaontú Eorpach maidir le hObair Foirne Feithiclí ag gabháil d'Iompar Idirnáisiúnta de Bhóthar Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    AETR | Europäisches Übereinkommen über die Arbeit des im internationalen Straßenverkehr beschäftigten Fahrpersonals
    de
    Comment Genf, 1. Juli 1970 (wiederholt geändert)
    AETR Agreement | AETR | European Agreement concerning the Work of Crews of Vehicles engaged in International Road Transport | ERTA
    en
    AETR | Accord européen relatif au travail des équipages des véhicules effectuant des transports internationaux par route
    fr
  2. FINANCE|taxation
    meánráta cánach iarbhír Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    effektiver Durchschnittssteuersatz
    de
    Definition tatsächliches Verhältnis zwischen Steuerbetrag und Bemessungsgrundlage Reference Gabler Wirtschaftslexikon, http://wirtschaftslexikon.gabler.de/Definition/durchschnittssteuersatz.html (19.5.2016)
    Comment bezeichnet die Belastung der gesamten Besteuerungsmenge
    average effective tax rate | AETR | EATR | effective average tax rate
    en
    Definition rate measuring the proportion of the value of an investment project which is paid in tax and given by the net present value of the corporation tax generated by the project divided by the present value of the pre-tax profit flowing from the project Reference Sørensen, P. B., 'Estimating effective tax rates on corporate income', University of Copenhagen, November 2008, http://www.dors.dk/files/media/publikationer/faglige_indlaeg/estimating_effective_tax_rates_on_corporate_income.pdf [8.3.2016]
    Comment They measure the tax burden on profitable investment projects, i.e. those earning an above-normal rate of return (due, for instance, to patents, market power, or location rents). AETRs are used to assess tax effects on discrete investment choices, and in particular MNC decisions of whether and where to locate FDI (location decisions).IMF, OECD, UN, World Bank, 'Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment', 15 October 2015, http://www.oecd.org/tax/tax-global/background-document-options-for-low-income-countries-effective-and-efficient-use-of-tax-incentives-for-investment.pdf [8.3.2016]
    taux d'imposition effectif moyen | TIEM
    fr
    Definition "... le taux d'imposition effectif moyen, qui est tout simplement le ratio de l'impôt total payé par rapport au revenu total par famille." Reference < http://www.statcan.ca/francais/indepth/75-001/archive/2000/pear2000012002s2a04_f.pdf >
    Comment XREF: taux d'imposition effectif marginal (A338473)