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brabúis
Usage
  1. cuntas brabúis agus caillteanais = profit and loss account
  2. díbhinní agus scaireanna i mbrabúis = dividends and shares in profits
  3. brabúis in ionannas ioncaim neamhshuime = profits representing disregarded income
  4. míreanna sa chuntas brabúis agus caillteanais = items in the profit and loss account
  5. iontrálacha sa chuntas brabúis agus caillteanais = entries to the profit and loss account
  6. tabhairt ar aghaidh sa chuntas brabúis agus caillteanais = carry-forwards in the profit and loss account
  7. brabúis ghlana agus caillteanais ghlana BCE a chionroinnt = allocation of net profits and losses of the ECB
  8. brabúis as oibríochtaí idirthurais nó as athlastais a dhíol = profits arising out of transit operations or sales of transhipment
  9. le linn aon ioncam, brabúis nó caillteanais a bheith á ríomh = in computing any income, profits or losses
  10. sa mhéid go measúnaítear an cháin seo ar na brabúis oibriúcháin = in so far as this tax is based on trading profits
  11. na brabúis a d'fhéadfadh fabhrú chuici dá mba ghnóthas sainiúil í = the profits which it might be expected to make if it were a distinct and separate enterprise
  12. cearta vótála, scair de na brabúis nó scair den bharrachas iar-leachtú = voting rights, a share in the profits or a share in the surplus upon liquidation
  13. brabúis a bhfuil an cháin ireannach is inchurtha ina leith laghdaithe go neamhní = profits the Irish tax referable to which has been reduced to nil
  14. brabúis ríchíosanna, margaí nó aontaí ar dholaí nó corr-bhrabúis eile nach intochsail = profits of royalties, markets or fairs, or on tolls or other casual profits not distrainable
  15. cuntas brabúis agus caillteanais comhdhlúite; cuntas comhdhlúite sochair agus dochair = consolidated profit and loss account
  16. na prionsabail is infheidhme i ndáil leis na brabúis is inchurtha i leith buanbhunaíochta = principles applying to the attribution of profits to permanent establishments
  17. maidir le brabúis nó gnóchain a fuarthas i leith sealbhaíochtaí nó urrús lasmuigh den Stát = in respect of profits or gains received in respect of possessions or securities outside the State
  18. ag áitiú talamh coille a bainistíodh ar fhoras tráchtála agus le hionchas brabúis a dhéanamh as = the occupation of woodlands managed on a commercial basis and with a view to the realisation of profits
  19. brabúis a ghabhann leo sin is iníoctha leo agus a cuireadh ar a n-iontaoibh le híoc agus le himdháil = profits attached thereto payable to them and entrusted to them for payment and distribution
  20. brabúis feirmeoireachta: luacháil inrátaithe thalamh feirmeoireachta a bhí ar áitiú ag pearsa aonair = farming profits, the rateable valuation of farm land occupied by an individual
  21. coinbhinsiún maidir le cánachas dúbailte a dhíchur i ndáil le brabúis de chuid gnóthas comhlachaithe a choigeartú = Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises; Arbitration Convention
  22. margadh-luach reatha an iascaigh agus fianaise ar bhrabúsmhaireacht an iascaigh faoi threoir réamhaisnéis brabúis = the current market value of the fishery and evidence of profitability of the fishery by reference to a profit forecast
  23. inarb é luach saothair iomlán an duine fhostaithe cion de na brabúis nó den mhór-thuilleamh as an árthach a oibriú = where the employed person is wholly remunerated by a share in the profits or the gross earnings of the working of the vessel
  24. go bhfritháireofar i gcoinne na mbrabús aon chaillteanas a ríomhfar ar an bhforas céanna ar ar ríomhadh na brabúis = there may be set off against the profits any loss to be computed on the same basis as the profits
  25. 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 = 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
  26. 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 = 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
  27. ní fholóidh brabúis chuideachta iontaobhais infheistíochta chun críocha cháin bhrabús corparáide, díbhinní agus dáileachtaí eile = the profits of an investment trust company shall not, for the purposes of corporation profits tax, include dividends and other distributions
  28. beidh gach foráil a airbheartóidh ceart a thabhairt do dhuine chun bheith rannpháirteach i mbrabúis inroinnte na cuideachta ar neamhní = every provision purporting to give a person a right to participate in the divisible profits of the company shall be void
  29. áireofar sna brabúis is inmhuirir amhlaidh méid aon chreidmheasa cánach is iomchuí don díbhinn a bhfuil foráil a íoca san Airteagal sin = the profits so chargeable shall include the amount of any tax credit appropriate to the dividend for the payment of which provision is made in the said Article
  30. is réasúnach súil a bheith le brabúis a dhéanamh san am le teacht dá mba fheirmeoir inniúil nó garraíodóir margaidh inniúil a thabharfadh fúthu = it would have justified a reasonable expectation of the realisation of profits in the future if they had been undertaken by a competent farmer or market gardener
  31. 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 = 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
  32. tríd an gcaillteanas a bhaint as brabúis nó a fhritháireamh in aghaidh brabúis i dtréimhse chuntasaíochta a chríochnóidh tar éis an athrú úinéireachta sin = by deducting such loss from or setting it off against profits in an accounting period ending after the change in ownership
  33. ioncam cuideachta atá bunaithe d'aontoisc chun reiligiún nó oideachas a chur chun cinn agus a dtoirmeascann a cóiriú uirthi aon chuid dá brabúis a dháileadh ar a comhaltaí = the income of a company which is established solely for the advancement of religion or education and which is precluded by its constitution from distributing any part of its profits among its members