Traduction de «Destination-based tax » (Anglais → Français) :

destination principle | destination-based taxation | taxation at destination

basic federal tax [ BFT | federal base tax | federal tax base ]

tax base | tax basis | income base | basis of assessment | taxable base | basis of taxation | assessment basis | taxable matter

basis for assessment of taxes | basis of assessment | basis of taxation | tax base | tax basis

tax base [ tax basis | basis for taxation | basis of taxation | taxable base ]

emigration of the tax base | tax nomadism

tax basis of an asset | tax base of an asset | asset's tax basis | asset's tax base

tax basis of a liability | tax base of a liability | liability's tax basis | liability's tax base

tax base

More radical reforms of the tax system could also be looked at in the longer term, including a destination-based corporation tax.

Delivering on our Investment Plan for Europe – Implementing the €315bn investment plan announced by President Juncker and Vice-President Katainen on 26 November, to boost the real economy and create jobs and growth. An Ambitious Digital Single Market Package – Creating the conditions for a vibrant digital economy and society by complementing the telecommunications regulatory environment, modernising copyright rules, simplifying rules for consumers making online and digital purchases, enhancing cyber-security and mainstreaming digitalisation. Building a European Energy Union – Taking action to ensure energy supply security, integration of national energy markets, reducing energy demand in Europe, and promoting green technology. A Fairer Appr ...[+++]oach to Taxation: An Action Plan on efforts to combat tax evasion and tax fraud, including measures at EU level in order to move to a system on the basis of which the country where profits are generated is also the country of taxation; including automatic exchange of information on tax rulings and stabilising corporate tax bases. A European Agenda on Migration – Developing a holistic approach covering both legal migration, to make the EU a more attractive destination for highly skilled people and companies, and improving the management of migration into the EU through greater cooperation with third countries, solidarity among our Member States and fighting human trafficking. Deeper Economic and Monetary Union: Strengthening the architecture of the EMU to maintain citizens' and markets' confidence, improving economic governance and reinvigorating social dialogue at all levels.

I think that's one of the rationales for trying to think of this as a destination-based tax rather an origin-based tax, which is the way we've generally thought of carbon taxes.

3. Recalls that the establishment of a VAT system based on the ‘origin principle’, which implies that transactions between Member States liable to VAT would bear the tax charged in the country of origin instead of being zero-rated, remains a long-term solution for combating tax fraud effectively; notes that the ‘origin principle’ would make it unnecessary to exempt goods traded in the internal market from VAT and to tax them subsequently in the country of destination; recalls that in order to be operational, a VAT system based on the ‘origin principle’ ...[+++]requires tax approximation between countries to avoid tax competition, as well as the establishment of a clearing system, as originally proposed by the Commission in 1987;