Torthaí beachta
Exact matches
Torthaí gaolmhara
Related matches
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'Beidh gearradh amach párolla comheintitis atá lonnaithe i ndlínse cothrom le 5 % dá chostais phárolla incháilithe le haghaidh fostaithe incháilithe a dhéanann gníomhaíochtaí le haghaidh an ghrúpa FIN sa dlínse sin, ach amháin costais phárolla incháilithe a bhfuil na nithe seo a leanas i gceist leo:
(a)tá siad caipitlithe agus áirítear leis an mbonn gearrtha amach maidir le sócmhainní inláimhsithe incháilithe iad; agus
(b)tá siad inchurtha i leith ioncam a eisiatar i gcomhréir le hAirteagal 16.'
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in the context of the ATAD1 proposal, provision aimed to limit the scope of the rules to cases where the Controlled Foreign Company2 was not established for valid commercial reasons (i.e. does not have 'economic substance')1 Anti Tax Avoidance Directive [ IATE:3567977 ]2 Controlled Foreign Company [ IATE:901252 ]
Gluaiseanna breise
Auxilliary glossaries
IATE
roughly shaped carving material
ábhar sníodóireachta garbhchumtha