Gaois

Cóip statach de shonraí a easpórtáiltear ó IATE ó am go chéile atá sa chnuasach seo. Níor cheart glacadh leis gurb ionann i gcónaí an t-eolas a thugtar faoi iontráil anseo agus a bhfuil sa leagan reatha den iontráil ar IATE. Is féidir an leagan reatha sin a cheadú ach cliceáil ar an nasc atá ar thaobh na láimhe deise ag barr gach iontrála. Breis eolais »

2 thoradh

  1. FINANCE|taxation
    ráta cánach éifeachtach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Ciallaíonn na bearta seo freisin go leanfaidh 80% de shaothróirí ioncaim ar ráta cánach éifeachtach nach mó ná 20%.' Tagairt 'Coimriú Buiséad,' An Roinn Airgeadais, http://www.budget.gov.ie/Budgets/2007/SummaryIrish.aspx [21.10.2016]
    Effektivbesteuerung | effektiver Steuersatz
    de
    effective level of taxation | effective tax rate | ETR
    en
    Sainmhíniú the rate at which a taxpayer would be taxed if his tax liability were taxed at a constant rate rather than progressively; this rate is computed by determining what percentage the taxpayer’s tax liability is of his total taxable income Tagairt 'effective tax rate'. OECD > OECD Home > Centre for Tax Policy and Administration > Glossary of Tax Terms http://www.oecd.org/ctp/glossaryoftaxterms.htm [17.8.2015]
    taux d'imposition effectif | taux réel d'imposition | taux effectif | TEI | taux effectif d'imposition
    fr
    Sainmhíniú taux de l'impôt correspondant à l'ensemble des éléments qui auraient été imposés en l'absence de dispositions spécifiques exonérant certains d'entre eux Tagairt Bulletin officiel des finances publiques - Impôts > Calcul de l'impôt en fonction de la règle du « taux effectif » (16.1.2020)
  2. FINANCE|taxation
    meánráta cánach iarbhír Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    effektiver Durchschnittssteuersatz
    de
    Sainmhíniú tatsächliches Verhältnis zwischen Steuerbetrag und Bemessungsgrundlage Tagairt Gabler Wirtschaftslexikon, http://wirtschaftslexikon.gabler.de/Definition/durchschnittssteuersatz.html (19.5.2016)
    Nóta bezeichnet die Belastung der gesamten Besteuerungsmenge
    average effective tax rate | AETR | EATR | effective average tax rate
    en
    Sainmhíniú 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 Tagairt 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]
    Nóta 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
    Sainmhíniú "... le taux d'imposition effectif moyen, qui est tout simplement le ratio de l'impôt total payé par rapport au revenu total par famille." Tagairt < http://www.statcan.ca/francais/indepth/75-001/archive/2000/pear2000012002s2a04_f.pdf >
    Nóta XREF: taux d'imposition effectif marginal (A338473)