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profits
Usage
statement
of
profits
=
ráiteas
ar
bhrabúis
dividends
and
shares
in
profits
=
díbhinní
agus
scaireanna
i
mbrabúis
profits
representing
disregarded
income
=
brabúis
in
ionannas
ioncaim
neamhshuime
in
computing
any
income
,
profits
or
losses
=
le
linn
aon
ioncam
,
brabúis
nó
caillteanais
a
bheith
á
ríomh
the
profits
shall
include
the
specified
amount
=
beidh
an
méid
sonraithe
ar
áireamh
na
mbrabús
allocation
of
net
profits
and
losses
of
the
ECB
=
brabúis
ghlana
agus
caillteanais
ghlana
BCE
a
chionroinnt
in
so
far
as
this
tax
is
based
on
trading
profits
=
sa
mhéid
go
measúnaítear
an
cháin
seo
ar
na
brabúis
oibriúcháin
continuance
of
certain
exemptions
from
corporation
profits
tax
=
díolúintí
áirithe
ó
cháin
bhrabús
corparáide
do
leanúint
i
bhfeidhm
in
respect
of
all
salaries
,
fees
,
wages
,
perquisites
or
profits
=
i
leith
na
dtuarastal
,
na
dtáillí
,
an
phá
,
na
bpercuisí
nó
na
mbrabús
uile
continuation
of
certain
exemptions
from
corporation
profits
tax
=
fadú
tréimhse
do
dhíolúintí
áirithe
ó
cháin
bhrabús
corparáide
profits
the
Irish
tax
referable
to
which
has
been
reduced
to
nil
=
brabúis
a
bhfuil
an
cháin
ireannach
is
inchurtha
ina
leith
laghdaithe
go
neamhní
profits
arising
out
of
transit
operations
or
sales
of
transhipment
=
brabúis
as
oibríochtaí
idirthurais
nó
as
athlastais
a
dhíol
subject
to
corporation
profits
tax
against
corporation
profits
tax
=
faoi
réir
cháin
bhrabús
corparáide
i
gcoinne
cánach
brabús
corparáide
to
deal
as
a
whole
with
the
combined
profits
or
losses
of
its
subsidiaries
=
déileáil
ina
n
-
iomláine
le
comhbhrabúis
nó
comhchaillteanais
a
fhochuideachtaí
plus
so
much
of
the
profits
available
for
distribution
of
preceding
periods
=
móide
an
oiread
de
bhrabúis
tréimhsí
roimhe
sin
a
bheidh
ar
fáil
le
roinnt
principles
applying
to
the
attribution
of
profits
to
permanent
establishments
=
na
prionsabail
is
infheidhme
i
ndáil
leis
na
brabúis
is
inchurtha
i
leith
buanbhunaíochta
farming
profits
,
the
rateable
valuation
of
farm
land
occupied
by
an
individual
=
brabúis
feirmeoireachta
:
luacháil
inrátaithe
thalamh
feirmeoireachta
a
bhí
ar
áitiú
ag
pearsa
aonair
voting
rights
,
a
share
in
the
profits
or
a
share
in
the
surplus
upon
liquidation
=
cearta
vótála
,
scair
de
na
brabúis
nó
scair
den
bharrachas
iar
-
leachtú
where
the
shares
do
not
exhaust
the
profits
of
the
trade
,
the
unexhausted
portion
=
i
gcás
nach
ndéanfaidh
na
scaireanna
dísciú
ar
bhrabúis
na
trádála
,
an
chuid
neamhdhíscithe
profits
attached
thereto
payable
to
them
and
entrusted
to
them
for
payment
and
distribution
=
brabúis
a
ghabhann
leo
sin
is
iníoctha
leo
agus
a
cuireadh
ar
a
n
-
iontaoibh
le
híoc
agus
le
himdháil
profits
of
royalties
,
markets
or
fairs
,
or
on
tolls
or
other
casual
profits
not
distrainable
=
brabúis
ríchíosanna
,
margaí
nó
aontaí
ar
dholaí
nó
corr
-
bhrabúis
eile
nach
intochsail
the
profits
which
it
might
be
expected
to
make
if
it
were
a
distinct
and
separate
enterprise
=
na
brabúis
a
d
'
fhéadfadh
fabhrú
chuici
dá
mba
ghnóthas
sainiúil
í
any
profits
arising
to
him
from
the
trade
and
any
loss
sustained
by
him
therein
were
profits
...
=
gurbh
ionann
aon
bhrabúis
a
tháinig
chuige
ón
trádáil
agus
aon
chaillteanas
a
tharla
dó
inti
there
may
be
set
off
against
the
profits
any
loss
to
be
computed
on
the
same
basis
as
the
profits
=
go
bhfritháireofar
i
gcoinne
na
mbrabús
aon
chaillteanas
a
ríomhfar
ar
an
bhforas
céanna
ar
ar
ríomhadh
na
brabúis
in
respect
of
profits
or
gains
received
in
respect
of
possessions
or
securities
outside
the
State
=
maidir
le
brabúis
nó
gnóchain
a
fuarthas
i
leith
sealbhaíochtaí
nó
urrús
lasmuigh
den
Stát
group
relief
:
diminishing
share
of
profits
for
equity
holders
to
whom
the
profit
distribution
is
made
=
grúp
-
fhaoiseamh
:
scair
laghdach
de
bhrabúis
ag
na
sealbhóirí
cothromais
a
ndearnadh
an
dáileadh
brabús
orthu
the
occupation
of
woodlands
managed
on
a
commercial
basis
and
with
a
view
to
the
realisation
of
profits
=
ag
áitiú
talamh
coille
a
bainistíodh
ar
fhoras
tráchtála
agus
le
hionchas
brabúis
a
dhéanamh
as
the
amount
of
total
profits
for
the
true
accounting
period
is
apportioned
to
the
component
accounting
periods
=
méid
na
mbrabús
iomlán
do
thréimhse
chuntasaíochta
dhílis
a
chionroinnt
ar
na
tréimhsí
cuntasaíochta
cuidí
if
an
order
for
possession
of
the
dwelling
is
made
,
any
such
sum
so
accepted
shall
be
treated
as
mesne
profits
=
má
dhéantar
ordú
seilbhe
i
leith
na
teaghaise
,
áireofar
mar
fhoghail
-
bhrabúis
aon
suim
a
glacadh
the
credit
shall
take
into
account
the
corporation
tax
payable
by
the
former
company
in
respect
of
its
profits
=
cuirfidh
an
creidmheas
i
gcuntas
an
cháin
chorparáide
is
iníoctha
ag
an
gcéad
chuideachta
i
leith
a
brabús
an
Irish
corporation
shall
be
exempted
on
its
accumulated
or
undistributed
earnings
,
profits
,
income
or
surplus
=
beidh
corporáid
ireannach
díolmhaithe
ar
a
thuilleamh
,
a
bhrabúis
,
a
hioncam
nó
a
barrachas
,
carnaithe
nó
neamhdháilte
every
provision
purporting
to
give
a
person
a
right
to
participate
in
the
divisible
profits
of
the
company
shall
be
void
=
beidh
gach
foráil
a
airbheartóidh
ceart
a
thabhairt
do
dhuine
chun
bheith
rannpháirteach
i
mbrabúis
inroinnte
na
cuideachta
ar
neamhní
by
deducting
such
loss
from
or
setting
it
off
against
profits
in
an
accounting
period
ending
after
the
change
in
ownership
=
tríd
an
gcaillteanas
a
bhaint
as
brabúis
nó
a
fhritháireamh
in
aghaidh
brabúis
i
dtréimhse
chuntasaíochta
a
chríochnóidh
tar
éis
an
athrú
úinéireachta
sin
where
the
employed
person
is
wholly
remunerated
by
a
share
in
the
profits
or
the
gross
earnings
of
the
working
of
the
vessel
=
inarb
é
luach
saothair
iomlán
an
duine
fhostaithe
cion
de
na
brabúis
nó
den
mhór
-
thuilleamh
as
an
árthach
a
oibriú
if
the
tax
chargeable
on
those
profits
in
one
State
is
reduced
by
an
amount
equal
to
the
tax
chargeable
on
them
in
the
other
=
má
laghdaítear
an
cháin
is
inmhuirir
ar
na
brabúis
sin
in
aon
Stát
méid
is
ionann
agus
an
cháin
is
inmhuirir
orthu
sa
Stát
eile
the
profits
from
any
rent
or
any
receipts
in
respect
of
any
easement
in
relation
to
any
part
of
the
farm
land
occupied
by
him
=
na
brabúis
ó
aon
chíos
nó
aon
fháltas
i
leith
aon
éasúna
i
ndáil
le
haon
chuid
den
talamh
feirmeoireachta
a
bhí
ar
áitiú
aige
an
annuity
to
be
paid
out
of
such
profits
in
regard
that
a
proportionate
part
of
the
tax
is
allowed
to
be
deducted
on
making
such
payment
=
blianacht
a
bheidh
le
híoc
as
na
brabúis
sin
in
oirchill
go
lamhálfar
cuid
chomhréire
den
cháin
a
asbhaint
le
linn
aon
íocaíocht
den
sórt
sin
a
dhéanamh
property
includes
wild
animals
in
captivity
and
in
corporeal
hereditaments
(
easements
,
profits
prendre
)
but
not
a
mere
pleasure
or
amenity
=
folaíonn
maoin
ainmhithe
fiáine
i
mbraighdeanas
agus
oidhreachtáin
neamhchorpracha
(
éasúintí
,
profits
prendre
)
ach
ní
fholaíonn
sí
rud
nach
bhfuil
ann
ach
áineas
nó
taitneamhacht
the
profits
of
an
investment
trust
company
shall
not
,
for
the
purposes
of
corporation
profits
tax
,
include
dividends
and
other
distributions
=
ní
fholóidh
brabúis
chuideachta
iontaobhais
infheistíochta
chun
críocha
cháin
bhrabús
corparáide
,
díbhinní
agus
dáileachtaí
eile
Convention
on
the
Elimination
of
Double
Taxation
in
connection
with
the
Adjustment
of
Profits
of
Associated
Enterprises
;
Arbitration
Convention
=
coinbhinsiún
maidir
le
cánachas
dúbailte
a
dhíchur
i
ndáil
le
brabúis
de
chuid
gnóthas
comhlachaithe
a
choigeartú