Traduction de «Calcul de crédit pour impôt étranger » (Français → Anglais) :

Foreign tax credit special calculation indicator code

foreign tax credit [ FTC | credit for foreign tax ]

overseas employment tax credit

(c) an amount in respect of a taxpayer’s unused foreign tax credit in respect of a country for a taxation year may be claimed under paragraph (2)(a) in computing the taxpayer’s tax payable under this Part for a particular taxation year only to the extent that it exceeds the aggregate of all amounts each of which is the amount that may reasonably be considered to have been claimed in respect of that unused foreign tax credit in computing the taxpayer’s tax payable under this Part for a taxation year preceding the particular taxation year.

any unused foreign tax credit (within the meaning of subsection 126(7)) of the subsidiary in respect of a country for a particular taxation year (in this section referred to as the “foreign tax year”), to the extent that it exceeds the total of all amounts each of which is claimed in respect thereof under paragraph 126(2)(a) in computing the tax payable by the subsidiary under this Part for any taxation year, shall be deemed to be an unused foreign tax credit of the parent for its taxation year in which the subsidiary’s foreign tax year ended;

16. Recalls that, despite the efforts made, there are still cases of double taxation to be resolved; encourages easier, quicker and more transparent solutions, in particular for SMEs, the self-employed and the liberal professions; suggests the simplification of utilisation of the credit coming from taxes paid in a foreign country;

6. Bearing in mind that recommendations to Member States for the purposes of the European Semester relate most often to strengthening of the tax collection system, the prevention of tax evasion, sound revenue management, and the calculation of tax expenditures, the main object being to enhance competitiveness, which implies a need for a stable, predictable tax system and for better management and greater efficiency in the existing tax system, considers it essential for Member States to exchange knowledge and experience in the field of tax administration; calls on the Commission, therefore, to make rapid and effective use of the Fiscalis ...[+++] and Hercules III programmes and, in cooperation with the Member States, to channel European structural and investment funding towards capacity building and the exchange of knowledge and experience among Member States with a view to achieving a high standard of tax policy implementation;