Subject: greater than 25% related Здравствуйте, помогите, пожалуйста, перевести "greater than 25% related"Контекст: Система налогообложения в Ирландии Подраздел: Foreign tax relief Under tax treaty provisions, direct foreign tax on income and gains of an Irish resident company may be credited against the Irish tax levied on the same profits. However, foreign tax relief cannot exceed the Irish corporation tax attributable to the same profits. Foreign tax may generally be credited only against the Irish corporation tax on the income that suffered the foreign tax. However, a unilateral credit for otherwise unrelieved foreign tax on interest income may be offset against the corporation tax payable on the “relevant interest.” “Relevant interest” is defined as interest income from group companies, which are greater than 25% related and are resident in treaty countries. The unilateral credit relief effectively introduces a pooling mechanism for the calculation of the relief available. Заранее спасибо |
имхо, which are greater than 25% related companies "которые более чем на 25% являются связанными компаниями" |
спасибо, leka11 |
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