Traduction de «taxation authorities » (Anglais → Français) :

The TFA also provides for possible taxation power agreements between or among TFN, Canada and/or British Columbia relating to the extent of TG’s direct taxation authority over persons on Tsawwassen Lands other than Tsawwassen members, and for the co-ordination of any such taxation powers with federal and provincial systems (s. 4).

Secondly, such agreements should relate to taxation and aim to guarantee that the mechanisms of Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums and Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments , which aim in particular at combating fraud and cross-border tax evasion, will continue to apply in future to the territory of Saint-Bart ...[+++]hélemy.

31977 L 0799: Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, and taxation of insurance premiums (OJ L 336, 27.12.1977, p. 15), as amended by:

Our concern is that although the Assembly of First Nations and MKO accept the policy of first nations determining their own future as first nations, which of course flows directly from the sovereign aspect of first nations in entering into a treaty and in terms of the recognition and affirmation of the inherent right to self-government, as protected in the Constitution and recognized by the current government, it's important that legislation considered by Parliament does not result in the imposition or infringement of existing authority and future authorities (2025) For example, I note that in its analysis of this bill, even the Library of Parliament points out that the numerous first nations who have existing section 83 and s ...[+++]ection 84 taxation authorities will find themselves automatically falling under the proposed legislation, if it comes into force.

When double taxation arises, the firm affected presents its case to the tax authorities concerned; if those authorities cannot solve the problem satisfactorily, they endeavour to reach mutual agreement with the authorities of the Member State where the associated firm is taxed.

Generally, a TIEA signed by Canada and another country provides for the mutual exchange of tax information between taxation authorities of these countries to enforce taxation laws better and to help prevent international fiscal evasion.