Traduction de «negative tax system » (Anglais → Français) :

refundable tax system [ negative tax system ]

negative tax [ negative income tax ]

tax system [ taxation | taxation(GEMET) ]

negative draw ventilation system [ negative ventilation system ]

invoice system | tax from tax system

dual income tax | DIT | dual income tax system | Nordic dual income tax system | Nordic tax system

tax harmonisation [ harmonisation of tax systems | tax harmonization ]

tax system | tax structure | taxation system | system of taxation

tax buoyancy | buoyancy of a tax system | buoyancy of tax revenue

We have a very negative tax system for artists, for small companies.

M. whereas some Member States adopt an ambivalent position regarding tax avoidance, complaining on the one hand about their national tax base erosion while at the same time being responsible for the design of the current national and international tax systems which made it possible, and still impeding any development of their tax systems towards a more coordinated solution; whereas, in a framework of full capital mobility within the EU and with the Commission’s stated aim of introducing a Capital Markets Union, the interdependence and mutual effects of national tax systems and revenue should be fully taken into account, bearing in mind the extensive pos ...[+++]itive and negative cross-border spillovers from individual Member States’ tax decisions, since one country’s tax incentive is another’s base erosion;

M. whereas some Member States adopt an ambivalent position regarding tax avoidance, complaining on the one hand about their national tax base erosion while at the same time being responsible for the design of the current national and international tax systems which made it possible, and still impeding any development of their tax systems towards a more coordinated solution; whereas, in a framework of full capital mobility within the EU and with the Commission’s stated aim of introducing a Capital Markets Union, the interdependence and mutual effects of national tax systems and revenue should be fully taken into account, bearing in mind the extensive pos ...[+++]itive and negative cross-border spillovers from individual Member States’ tax decisions, since one country’s tax incentive is another’s base erosion;

5. Stresses that the Treaty, in line with the subsidiarity principle, allows Member States to determine their own corporate tax rates and tax base until stronger tax convergence measures have been agreed in line with the Treaty; stresses also, however, that the over-complex rules of national tax systems, together with the differences between these systems, create loopholes that are used by MNCs for aggressive tax planning purposes, thus leading to base erosion, profit shifting, a race to the bottom and, ultimately, a suboptimal econo ...[+++]mic outcome; underlines the fact that this kind of tax avoidance is a negative-sum game for all national budgets taken together, as the increases in tax revenues resulting from harmful practices in one Member State (thanks to derogations, specific deductions or loopholes) do not compensate for the reductions in tax revenues in others; points out that only a more coordinated, joint approach by Member States, which should result in a common framework within which Member States set their tax rates, can prevent further base erosion, harmful tax competition and a tax rate race to the bottom;