Traduction de «Accord de location de domaine fiscal » (Français → Anglais) :

The parties have the right to exclude certain areas, either from specific chapters of CETA, or from the whole agreement, for a variety of reasons (e.g. to ensure public safety, prevent tax evasion, or promote cultural identity).

(f) the third country where the third country firm is established has signed an agreement with the Member State where the branch should be established, which fully comply with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including, if any, multilateral tax agreements;

The parties have the right to exclude certain areas, either from specific chapters of CETA, or from the whole agreement, for a variety of reasons (e.g. to ensure public safety, prevent tax evasion, or promote cultural identity).

(14) However, Article 5 of Directive 2006/115 on rental right and lending right and on certain rights related to copyright in the field of intellectual property already grants performers an unwaivable right to equitable remuneration for the rental, inter alia, of phonograms.

The Commission will also encourage Member States to continue to conclude bilateral social security agreements with non-EU states. Similarly, Member States will be encouraged to complete the network of bilateral tax agreements [27] in order to include all countries participating in the Framework Programme.

Any term not otherwise defined in this Agreement or in Annexes I or II will, unless the context otherwise requires or the Competent Authority of a Member State and the Competent Authority of Liechtenstein agree to a common meaning as provided for in Article 7 (as permitted by domestic law), have the meaning that it has at that time under the law of the jurisdiction concerned applying this Agreement, (i) for Member States, under Council Directive 2011/16/EU on administrative cooperation in the field of taxation or, where applicable, the domestic law of the Member State concerned, and (ii) for Liechtenstein, under its domestic law, any mea ...[+++]ning under the applicable tax laws of the jurisdiction concerned (being a Member State or Liechtenstein) prevailing over a meaning given to the term under other laws of that jurisdiction.