Translation of "Impôt sur les bénéfices anormaux des sociétés " (French → English) :

excess-profit tax

corporation tax [ corporate income tax | profits tax | Corporate income tax(STW) | Profit taxation(STW) | excess profits tax(UNBIS) ]

corporate income tax | corporate tax | corporation income tax | corporation tax | profits tax | tax on profits

corporate income tax | corporation income tax | income tax

corporate income tax [ corporation income tax | corporation tax | corporate tax ]

taxes on the profits of companies and of other corporate bodies

taxes on the profits of companies and other corporate bodies

corporate profits before taxes

If other countries were to require Apple to pay more tax on profits of the two companies over the same period under their national taxation rules, this would reduce the amount to be recovered by Ireland.

UK residents are liable for tax on the profits of certain non-resident companies in which they are participators, while would not be so liable if the companies concerned were resident in the United Kingdom.

EUROVOC descriptor: tax system tax on profits of self-employment corporation tax nationality of legal persons parent company subsidiary

When assessing the parent company’s share of the profits of its subsidiary as they arise the Member State of the parent company shall either exempt those profits or authorise the parent company to deduct from the amount of tax due that fraction of the corporation tax related to the parent company’s share of profits and paid by its subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.