Traduction de «Bénéfice imposé à un taux progressif » (Français → Anglais) :

(b) under the general regime in the third country, profits are taxable at a statutory corporate tax rate lower than 40% of the average statutory corporate tax rate applicable in the Member States, or the entity is subject to a special regime that allows for a substantially lower level of taxation than that of the general regime;

(b) under the general regime in the third country, profits are taxable at a statutory corporate tax rate lower than 70% of the average statutory corporate tax rate applicable in the Member States, or the entity is subject to a special regime that allows for a substantially lower level of taxation than that of the general regime;

However, up to 50 % of the profits of partnerships is taxed in the hands of the individual partners at their personal tax rate.

A Co-ordination Centre is an undertaking belonging to a multinational group providing services to other members of the group. Under a 10-year license granted by the tax authorities, the taxable revenues of a Co-ordination Centre are determined according to the so-called "cost-plus" method. The cost plus method is normally aimed at avoiding double taxation and limiting tax avoidance. In the cost plus method, the taxable profit is calculated as a percentage of the aggregated operating costs. Although this method of taxation does not constitute State aid per se, its practical application may well give rise to State aid. With respect to the Belgian scheme, the Commission has concluded that the Belgian authorities apply the cost-plus method in a ...[+++] way that gives raise to State aid. Firstly, Belgium systematically uses a default mark-up rate of 8% without verifying whether this rate reflects the economic reality of the services provided by the Co-ordination Centres. Secondly, the way in which the expenditure of the Centre is calculated excludes significant operating cost items of the Centre. Thirdly, the Belgian Co-ordination Centres enjoyed additional tax advantages such as a withholding exemption on income distributions and a real-estate property tax exemption. The benefits reduce the amount of taxable profits and thus grants an advantage not justified under the EU State aid rules.

Branch profits and copyright royalties, software, patents and know-how will be taxed at the rate of 5 per cent, and interest at the rate of 10 per cent.

A Reform income tax system, a party that has vision and some ideas for the future, would implement a uniform rate to replace current graduated rates and introduce simplicity, a one page return that is understood by all taxpayers; equality, where people feel that everyone is treated the same; visibility, no more need for tax loopholes and incentives; effectiveness, because it would draw people back from the underground economy (1710) The system would tax people in proportion to their income, family situation and ability to pay.