Traduction de «income-producing assets » (Anglais → Français) :

income-earning assets [ income-producing assets ]

earnings from income producing assets

revenue producing property | income producing property

revenue producing property [ income producing property ]

income property | leased property | income-producing property

income (producers)

income taxes recoverable | current income tax asset | current tax asset | income tax receivables | income tax refund receivable | income taxes currently recoverable | income taxes receivable | income taxes refundable

miscellaneous | other assets | other assets and deferred charge | other receivables | prepaid expenses and accrued income

income arising from the spreading on a time basis of the discount on assets acquired at an amount below the sum payable at maturity

income frome deposits and movable assets

25. Stresses that a number of Member States have in recent years developed specific corporate tax reduction schemes to attract companies’ mobile intangible assets, such as income resulting from intellectual property; notes the variety in the tax rate reductions and allowances and in the scope of the schemes proposed (innovation boxes, intellectual property boxes, knowledge boxes, patent boxes, etc.); stresses that, in some Member States, taxpayers do not need to produce intellectual property themselves and/or within the country in order to access tax benefits, but merely to acquire it through a company which has its residence within th ...[+++]e jurisdiction; stresses, therefore, that any fiscal benefits for R&D must be linked to real expenditures in the said jurisdiction;

if none of the individuals referred to in point (a) or (b) are collectively or severally entitled to all of the income arising from the assets producing such payment, or to all the other assets representing such payment, at the time of receipt or securing of the interest payment, any individual, in proportion to his entitlement to that income, who, at a later date, becomes entitled to all or part of the assets producing the interest payment or to other assets representing such interest payment.

for any part of the income arising from the assets producing such payment, or of the other assets representing such payment, to which none of the individuals referred to in point (a) are entitled when the entity or legal arrangement receives the payment or when the payment is secured on its behalf, any individual who has directly or indirectly contributed to the assets of the entity or legal arrangement concerned, regardless of whether such individual is entitled to the assets or income of the entity or legal arra ...[+++]ngement.

any individual who is entitled to receive the income arising from the assets producing such payment, or who is entitled to receive other assets representing such payment when the entity or legal arrangement receives the payment or when the payment is secured on its behalf, in proportion to his entitlement to that income.