Traduction de «intra-company transfer » (Anglais → Français) :

intracompany transfer [ intra-company transfer ]

intra-company pricing | transfer pricing

gamete intrafallopian transfer | gamete intra-Fallopian transfer | GIFT [Abbr.]

intra-corporate transfer | executive transfer [ ICT ]

inter - intra company service coordination | ISC [Abbr.]

gamete intra fallopian transfer | GIFT

intra-EU payment [ intra-Community payment | intra-Eurosystem transaction | TARGET2 | Target payment system | Target system | Trans-European Automated Real-time Gross settlement Express Transfer system ]

transfer price | intercompany price | intercompany transfer price | intra-group price

X. whereas the practice of rulings developed, in the framework of a closer and more cooperative relationship between tax administrations and taxpayers, as a tool to tackle the increasing complexity of the tax treatment of certain transactions in an increasingly complex, global and digitalised economy; whereas – despite Member States’ asserting that rulings are not discretionary, but merely a tool to clarify existing tax legislation, while keeping them secret – its special committee’s work has confirmed that tax rulings can be issued without any legal framework through informal or discretionary arrangements, that support tax-driven structures which rely on tax planning tools typically used by MNCs to reduce their tax contribution; whereas ...[+++] this seems to be an issue particularly – although not exclusively – with rulings related to pricing of intra-company transfers (so-called Advance Pricing Agreements); whereas, in providing legal certainty only to some selected actors, they might create inequality between companies to which they have been granted and companies in the same sector which have no access to them;

X. whereas the practice of rulings developed, in the framework of a closer and more cooperative relationship between tax administrations and taxpayers, as a tool to tackle the increasing complexity of the tax treatment of certain transactions in an increasingly complex, global and digitalised economy; whereas – despite Member States’ asserting that rulings are not discretionary, but merely a tool to clarify existing tax legislation, while keeping them secret – its special committee’s work has confirmed that tax rulings can be issued without any legal framework through informal or discretionary arrangements, that support tax-driven structures which rely on tax planning tools typically used by MNCs to reduce their tax contribution; whereas ...[+++] this seems to be an issue particularly – although not exclusively – with rulings related to pricing of intra-company transfers (so-called Advance Pricing Agreements); whereas, in providing legal certainty only to some selected actors, they might create inequality between companies to which they have been granted and companies in the same sector which have no access to them;

It includes such things as labour mobility, temporary entry, intra-company transfers to allow companies to remain efficient so they can get their officials across to other countries where they do business, to transact business, to allow their technical personnel to go in and install machinery, and service machinery.

Just to add to that, a lot of what we're talking about in terms of labour mobility is within supply chain labour mobility, intra-company transfers or intra-related parties mobility, and so involves tier one suppliers and engineers.