FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: companies under Danish law known as ‘aktieselskab’ and ‘anpartsselskab’. Other companies subject to tax under the Corporation Tax Act, in so far as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to ‘aktieselskaber’;
Portuguese: As sociedades de direito dinamarquês denominadas «aktieselskab» e «anpartsselskab»; outras sociedades sujeitas a impostos nos termos da lei relativa ao imposto sobre as sociedades, na medida em que os seus rendimentos tributáveis sejam calculados e tributados de acordo com as regras fiscais gerais aplicáveis às «aktieselskaber»;
Dutch: De vennootschappen naar Deense recht, geheten „aktieselskab” en „anpartsselskab”, alsmede de overige overeenkomstig de wet op de vennootschapsbelasting belastingplichtige ondernemingen, voor zover hun belastbare inkomsten worden berekend en belast volgens de algemene fiscaalrechtelijke regels van toepassing op „aktieselskaber”.
Danish: De selskaber, der i dansk ret benævnes »aktieselskab« og »anpartsselskab«. Andre selskaber, der er skattepligtige i henhold til selskabsskatteloven, forudsat at deres skattepligtige indkomst beregnes og beskattes i henhold til de almindelige skatteregler, der gælder for »aktieselskaber«.
English: companies under Spanish law known as: ‘sociedad anónima’, ‘sociedad comanditaria por acciones’, ‘sociedad de responsabilidad limitada’, public law bodies which operate under private law. Other entities constituted under Spanish law subject to Spanish corporate tax (‘Impuesto sobre Sociedades’);
Italian: le società di diritto spagnolo denominate «sociedad anónima», «sociedad comanditaria por acciones», «sociedad de responsabilidad limitada», enti di diritto pubblico che operano in regime di diritto privato e altre entità soggette all’imposta spagnola sulle società («Impuesto sobre sociedades»);
Portuguese: As sociedades de direito espanhol denominadas «sociedad anónima», «sociedad comanditaria por acciones», «sociedad de responsabilidad limitada», entidades de direito público que operam em regime de direito privado; outras entidades de direito espanhol sujeitas ao imposto sobre as sociedades em Espanha («Impuesto sobre sociedades»);
Danish: De selskaber, der i spansk ret benævnes »sociedad anónima«, »sociedad comanditaria por acciones« og »sociedad de responsabilidad limitada« samt offentligretlige enheder, der driver virksomhed under de privatretlige bestemmelser. Andre enheder oprettet i henhold til spansk ret, der er omfattet af spansk selskabsskat (»impuesto sobre sociedades«).
English: Article 2(1)(b) Article 2(a)(ii) Article 2(1)(c) introductory phrase of the first subparagraph and second subparagraph
French: Article 2, paragraphe 1, point c), termes introductifs du premier alinéa et deuxième alinéa
English: When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
Hungarian: Amikor a tagállamok elfogadják ezeket az intézkedéseket, azoknak erre az irányelvre történő hivatkozást kell tartalmaziuk, vagy ilyen hivatkozással együtt kell hivatalosan közzétenni azokat.
English: Nothing in this Directive shall prevent the Member State of the parent company from considering a subsidiary to be fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that subsidiary arising from the law under which it is constituted and therefore from taxing the parent company on its share of the profits of its subsidiary as and when those profits arise. In this case the Member State of the parent company shall refrain from taxing the distributed profits of the subsidiary.
Maltese: Xejn f’din id-Direttiva ma għandu jipprevjeni lill-Istat Membru tal-kumpannija prinċipali milli jikkunsidra sussidjarja li tkun transparenti fiskalment fuq il-bażi tal-evalwazzjoni ta’ dak l-Istat Membru tal-karatteristiċi legali ta’ din is-sussidjarja li jirriżultaw mil-liġi li fuqha tkun ikkostitwita u għalhekk mit-tassazzjoni tal-kumpannija prinċipali fuq l-investiment tagħha tal-qligħ tas-sussidjarja tagħha kif u meta jirriżulta dan il-qligħ. f’dan il-każ, l-Istat Membru tal-kumpannija prinċipali għandu jibqa lura milli jintaxxa l-qligħ imqassam tas-sussidjarja.