Traduction de «Bénéfice d'une entreprise active » (Français → Anglais) :

active business income [ ABI | active income ]

adjustment of the profits of associated enterprises

corporate profits

active business

active business

Arbitration Convention | Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises

rule for determining the taxable profits of companies

business income | income from a business

In such a case the income attributable to the services may be taxed in that other State in accordance with principles similar to those of Article 7 (Business Profits) for determining the amount of business profits and attributing business profits to a permanent establishment.

4. Insofar as it has been customary in a Contracting State to determine the business profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the business profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

Where the aid is granted to undertakings active in the primary production of agricultural products (either directly or passed on from undertakings processing and marketing agricultural products), the cash grant (or gross grant equivalent) does not exceed EUR 15 000 per undertaking; aid to undertakings active in the primary production of agricultural products is not fixed on the basis of the price or quantity of products put on the market; aid to undertakings active in the processing and marketing of agricultural products is not fixed on the basis of the price or quantity of products purchased from primary producers or put on the market ...[+++] by the undertakings concerned’.

Where the aid is granted to undertakings active in the primary production of agricultural products (17) (either directly or passed on from undertakings processing and marketing agricultural products), the cash grant (or gross grant equivalent) does not exceed EUR 15 000 per undertaking; aid to undertakings active in the primary production of agricultural products is not fixed on the basis of the price or quantity of products put on the market; aid to undertakings active in the processing and marketing of agricultural products is not fixed on the basis of the price or quantity of products purchased from primary producers or put on the m ...[+++]arket by the undertakings concerned.