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Subject: override Здравствуйте, помогите, пожалуйста, перевести:- override контекст: EY Global Tax Alert Overview of proposals The proposals can be summarized as follows: • All Irish incorporated companies will be regarded as Irish tax resident subject to an override within a double tax treaty. • For pre-existing companies it is proposed that the new rule will take effect on 1 January 2021 and therefore any impact on existing investors is deferred via a significant grandfathering period. • This rule will be introduced 1 January 2015 and this therefore limits the ability of new entrants into the so called “double Irish” structure which has attracted significant negative publicity. Заранее спасибо |
| subject to an override within a double tax treaty - за исключением случаев, когда иное не предусмотрено международным договором об исключении двойного налогоообложения (имеющим приоритет над национальным законодательством) |
| 4uzhoj, спасибо вам большое |
| когда иное не предусмотрено ⇒ когда иное предусмотрено |
| Пожалуйста. |
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