Traduction de «establishing tax losses » (Anglais → Français) :

carry-forward of losses | tax loss carryforward | tax loss carry-forward

loss carry-back | tax loss carry back | tax loss carryback

tax loss carryback | carryback | loss carryback

non capital tax losses | non capital losses

tax revenue loss | tax shortfall | loss in tax revenue

137. Considers that increased transparency regarding the activities of multinational companies is essential for ensuring that tax administrations are able to efficiently combat BEPS; reiterates accordingly its position that MNCs in all sectors should disclose clearly and comprehensibly in their financial statements, broken down by Member State and by third country in which they have an establishment, a range of aggregate information, including their profit or loss before tax, taxes on profit or ...[+++]loss, number of employees, assets held, basic information about tax rulings (country-by-country reporting); underlines the importance of making this information available to the public, possibly in the form of a central EU register; stresses furthermore that SMEs and mid-caps which are not MNCs should be exempt from such an obligation; calls on the Council to adopt, by the end of 2015, Parliament’s position as voted in the Shareholder Rights Directive in July 2015; stresses that transparency requirements should be designed and implemented in such a way that they do not result in EU firms being put at a competitive disadvantage;

135. Considers that increased transparency regarding the activities of multinational companies is essential for ensuring that tax administrations are able to efficiently combat BEPS; reiterates accordingly its position that MNCs in all sectors should disclose clearly and comprehensibly in their financial statements, broken down by Member State and by third country in which they have an establishment, a range of aggregate information, including their profit or loss before tax, taxes on profit or ...[+++]loss, number of employees, assets held, basic information about tax rulings (country-by-country reporting); underlines the importance of making this information available to the public, possibly in the form of a central EU register; stresses furthermore that SMEs which are not MNCs should be exempt from such an obligation; calls on the Council to adopt, by the end of 2015, Parliament’s position as voted in the Shareholder Rights Directive in July 2015; stresses that transparency requirements should be designed and implemented in such a way that they do not result in EU firms being put at a competitive disadvantage;

23. Recommends that an economic operator should be excluded for at least five years from participation in any public contract throughout the EU if that operator has been the subject of a conviction by final judgment for participation in a criminal organisation, money laundering or terrorist financing, participation in exploitation of human trafficking or child labour, corruption or any other serious offence against the public interest wherever such offences cause a loss in tax revenue or social harm, or for any other particularly seri ...[+++]ous crime with a crossborder dimension as referred to in Article 83(1) TFEU (‘Eurocrimes’), and that the above provision should apply even when the grounds for exclusion arise in the course of the award procedure; considers that procedures for public procurement must be based on the principle of legality, and also that, in that framework, the criterion of the economically most advantageous tender should be defined in order to ensure transparency (to be achieved not least through e-procurement) and prevent frauds corruption and other serious irregularities; calls on the Commission’s services to establish a structure or cooperation schemes so as to ensure a holistic approach to fighting corruption offences related to public procurement;

2. To the extent that a company transferring its registered office within the territory of a Member State would be allowed to carry forward or carry back losses which had not been exhausted for tax purposes, that Member State shall allow the permanent establishment, situated within its territory, of the SE or of the SCE transferring its registered office, to take over those losses of the SE or SCE which have not been exhausted for ...[+++]tax purposes, provided that the loss carry forward or carry back would have been available in comparable circumstances to a company which continued to have its registered office or which continued to be tax resident in that Member State.