Traduction de «Autre membre » (Français → Anglais) :

1. Interest or royalty payments arising in a Member State shall be exempt from any taxes imposed on those payments in that Member State, whether by deduction at source or by assessment, provided that the beneficial owner of the interest or royalties is a company of another Member State or a permanent establishment situated in another Member State of a company of a Member State and is effectively subject to tax on the income deriving from those payments in that other Member State at a rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States, without there being the possibility of exemption or a s ...[+++]ubstitution or replacement by payment of another tax .

(Return tabled) Question No. 864 Ms. Kirsty Duncan: With respect to mental health and suicide in the Canadian Forces (CF), including regular forces, reservists and veterans, as well as among Royal Canadian Mounted Police (RCMP) veterans: (a) what does history and research show from the First World War (WWI) and the Second World War (WWII), regarding the percentage of Canadian veterans who suffered some degree of Post Traumatic Stress Disorder (PTSD) and how it might have impacted their ability to (i) hold down jobs, (ii) maintain relationships, (iii) overcome substance abuse, (iv) maintain their will to live; (b) how are suicides tracked for CF regular forces, reservists and veterans, including RCMP veterans, (i) has the tracking method ch ...[+++]anged over time (from 2000 onwards) for any of these groups, including name changes (e.g., suicide versus sudden death) and, if so, how, why and when, (ii) how are suicides tracked among veterans who may not be known to Veterans Affairs Canada (VAC) and who may be under other types of care (e.g., in hospitals) or in homeless shelters, prisons, etc.; (c) what are the identified gaps in tracking for each of the identified groups and, for each gap, what action items (i) are planned (including predicted start and completion dates, and necessary funding), (ii) are being implemented (including predicted completion date and necessary funding), (iii) have been completed to address the problem; (d) how are suicides investigated for each identified group today and, for each group, for the years 1990 to the present (or years available), (i) what percentage of victims were known to either the Department of National Defense (DND) or VAC prior to the suicide, or to the medical, social-aid or prison system, (ii) what percentage had attempted suicide before, (iii) what percentage suffered from an identified Operational Stress Injury (OSI), including PTSD, anxiety, depression or substance abuse, (iv) what percentage suffered from acquired brain ...

For the purposes of the Directive: - "Community-scale undertaking" means any undertaking with at least 1 000 employees within the Member States as a whole and at least 150 employees in each of at least two Member States; - "group of undertakings" means a controlling undertaking and its controlled undertakings; - "Community-scale group of undertakings" means a group of undertakings with at least the following characteristics: = at least 1000 employees within the Member States, = at least two group undertakings in different Member States, and = at least one group undertaking with at least 150 employees in one Member State and another gro ...[+++]up undertaking with at least 150 employees in another Member State; - "controlling undertaking" means an undertaking which can exercise a dominant influence over another undertaking by virtue, for example, of ownership, financial participation or the rules which govern it; - "consultation" means the exchange of views and establishment of dialogue between employees' representatives and central management or any other more appropriate level of management.

The Council: 1. reaffirms the importance of reinforcing coordination in development cooperation between the Community and the Member States as stated in Article 130x of the Treaty on European Union and in accordance with the principle of complementarity of policies set out in Article 130u; 2. notes with interest the initial results of reinforced coordination in the six pilot countries, in particular the progress made in several countries in reciprocal exchange of information between the representatives of the Member States and the Community and the consequent greater transparency of sectoral and regional activities of the Commission and ...[+++] Member States; 3. notes, however, the disparity between one country and another in the functioning of coordination and observes that the process is hindered by a number of problems relating, inter alia, to lack of staff, links with other coordination bodies and the involvement of beneficiary countries; 4. also emphasizes, in view of the differing economic and social situations in the various countries, the advantages of coherent analysis and exchange of information between the Member States and the Commission; 5. stresses the importance of Community coordination and reiterates the main objectives, which are: to strengthen the capacity of the recipient country to assume responsibility for and ownership of its own development strategies and programmes; to reduce the administrative burden on beneficiary countries with the aim of encouraging strengthened capacity; to increase the effectiveness of development cooperation by the Community and its Member States and providers of funds as a whole; to ensure consistency of the cooperation activities of the Community and its Member States with the common political guidelines adopted by the Council and to ensure complementarity of the various measures within the framework of a single strategy developed by the beneficiary country itself; to optimize the European Union's presence in develo ...

For the purposes of the proposed Directive: - "Community-scale undertaking" means any undertaking with at least 1 000 employees within the Member States as a whole and at least 150 employees in each of at least two Member States; - "group of undertakings" means a controlling undertaking and its controlled undertakings; - "Community-scale group of undertakings" means a group of undertakings with at least the following characteristics: = at least 1000 employees within the Member States, = at least two group undertakings in different Member States, and = at least one group undertaking with at least 150 employees in one Member State and an ...[+++]other group undertaking with at least 150 employees in another Member State; - "controlling undertaking" means an undertaking which can exercise a dominant influence over another undertaking by virtue, for example, of ownership, financial participation or the rules which govern it; - "consultation" means the exchange of views and establishment of dialogue between employees' representatives and central management or any other more appropriate level of management.

22. There are several possible ways of defining what constitutes an intra- Community transaction: - a transaction involving a transport of goods from one Member State to another; - a transaction in which the vendor invoices a purchaser or customer from another Member State for VAT; - a transaction in which the purchaser exercises his right of deduction in a Member State other than that in which the tax is invoiced; - a transaction in which the vendor carries out a transaction located in a Member State other than that in which he is established or identified for VAT purposes, a transaction located in a Member State other than that in r ...[+++]espect of which the invoice is drawn up.