Traduction de «Other revenue » (Anglais → Français) :

Canada Revenue Agency Act [ An Act to continue the Canada Revenue Agency and to amend and repeal other Acts as a consequence | Canada Customs and Revenue Agency Act | An Act to establish the Canada Customs and Revenue Agency and to amend and repeal other Acts as a consequence ]

miscellaneous revenue [ other revenue | other income ]

non-tax revenue [ non-taxation revenue | other than tax revenue ]

miscellaneous revenue | other revenue | sundry income

maintain revenue | manage revenues | manage revenue | management of revenue

increment sales | maximise sale revenues | maximise revenues from sales | maximise sales revenues

maintain budgeted gross profit | revenue management | manage hospitality revenue | maximise revenue from booking

inland revenue | revenue | tax revenue

average revenue per user | ARPU | average revenue per unit | average revenue per subscriber | average revenue per customer

basis of accounting other than generally accepted accounting principles | ADBA | appropriate disclosed basis of accounting | basis of accounting other than GAAP | comprehensive basis of accounting other than generally accepted accounting principles | comprehensive basis of accounting other than International Accounting Standards or national standards | OCBOA | other comprehensive basis of accounting | other comprehensive financial reporting framework

20. Notes that research by the IMF covering 51 countries concludes that profit shifting between tax jurisdictions results in an average revenue loss of about 5 % of current corporate income tax revenue – but of almost 13 % in non-OECD countries; notes also that, according to the Commission, econometric evidence shows that FDI’s sensitivity to corporate taxation has increased over time; underlines the fact that, according to a study, an estimated EUR 1 trillion of potential tax revenue is lost each year through the combined effect of tax fraud, tax evasion, including the shadow economy, and tax avoidance in the EU , and that estimates p ...[+++]oint to yearly losses to national budgets of around EUR 50-70 billion as a result of tax avoidance, but that these revenue losses across the EU could in reality amount to around EUR 160-190 billion if special tax arrangements, inefficiencies in collection and other such activities were taken into account ; whereas the UN Commission for Trade and Development has calculated that developing countries lose around USD 100 billion per year in revenues through tax avoidance by MNCs; stresses that these figures should be considered with caution and may underestimate the actual losses to national budgets, given the limited transparency and different accounting and conceptual frameworks around the globe, which affect the availability of comparable and meaningful data and the reliability of any estimate;

20. Notes that research by the IMF covering 51 countries concludes that profit shifting between tax jurisdictions results in an average revenue loss of about 5 % of current corporate income tax revenue – but of almost 13 % in non-OECD countries; notes also that, according to the Commission, econometric evidence shows that FDI’s sensitivity to corporate taxation has increased over time; underlines the fact that, according to a study, an estimated EUR 1 trillion of potential tax revenue is lost each year through the combined effect of tax fraud, tax evasion, including the shadow economy, and tax avoidance in the EU, and that estimates po ...[+++]int to yearly losses to national budgets of around EUR 50-70 billion as a result of tax avoidance, but that these revenue losses across the EU could in reality amount to around EUR 160-190 billion if special tax arrangements, inefficiencies in collection and other such activities were taken into account; whereas the UN Commission for Trade and Development has calculated that developing countries lose around USD 100 billion per year in revenues through tax avoidance by MNCs; stresses that these figures should be considered with caution and may underestimate the actual losses to national budgets, given the limited transparency and different accounting and conceptual frameworks around the globe, which affect the availability of comparable and meaningful data and the reliability of any estimate;

14. Insists that any revenue accruing to the EU budget deriving from the super levy fines shall be earmarked for reinvestment in the dairy sector, and that other assigned revenues from agriculture in 2014/2015 must remain under Heading 2; takes the view that the quota overrun charges levied in 2015, especially in the milk sector, should be used in their entirety for market support and other aid measures for the milk sector; welcomes the Commission's proposal to earmark those revenues to the EAGF;

Member State revenues will not be affected if the proposed structural changes take place in a revenue neutral context which can be ensured if revenue losses from the gradual abolition of RT are accompanied by equal and parallel increase of revenue from the ACT and, if necessary, from other fiscal measures in compliance with Council Directive 2003/96/EC.