Traduction de «global income tax » (Anglais → Français) :

We have seen how other countries that are competing with us in the global marketplace have enhanced and raised their sales taxes, their consumption taxes, with some of them approaching 20%. This means they can lower their income taxes and be more globally competitive.

That, in light of the rapid increase in the value of the Canadian dollar, high global energy costs, the overhang from huge budgetary and trade deficits in the United States of America, the rise of new economies such as China, India and Brazil as major global players, and the unprecedented demographic change that is about to take place in Canada with the imminent retirement of the Baby Boom generation, in the opinion of the House, future Canadian economic growth and broad-based prosperity demand in addition to a competitive tax regime (especially in relation to ...[+++]income tax rates and brackets) and the strategic positioning of Canada at the centre of global commerce and networks focused and immediate investments by the government in:

Under that rule, where the global amount of income tax payable in Finland and abroad is higher than it would be if such income was derived solely from Finnish sources, Finnish income tax is reduced accordingly.

26. Takes note of the mandate by the Ecofin Council to the Commission to seek out alternative sources for development financing and draws attention to the need for a more extensive debate (particularly at multilateral level) and for more thorough analysis regarding the suitability and the feasibility of the various existing proposals for alternative funding instruments, some of which have been analysed in Commission Communication COM(2002) 81 final; suggests in this context that initiatives such as a global tax on fossil fuels (which would have the dual objectives of reducing carbon emissions and raising necessary funds for development) ...[+++] be considered as the possible basis for an EU initiative on this subject to be presented at the Johannesburg Summit; calls on the Commission in the context of the requested analysis to consider the merits of instituting within the EU a "Give As You Earn (GAYE)" scheme by which each Member State would make provision in their income tax systems for taxpayers to make voluntary, tax deductible, contributions for charitable causes, a minimum amount of which (e.g. EUR 10 per taxpayer) would be paid into a special fund devoted exclusively to relieve poverty in the world's poorest countries (the so-called "Sachs tax");

By increasing significantly the amount and type of income earned abroad, globalization also reduces the ability of tax administrations to verify the accuracy of taxpayers’ transfer pricing.

14. Globalization complicates taxation issues and the ability of tax administrations to track down trade and income flows.