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| USAGE: |
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| 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; |
