Traduction de «Demande formelle de déclaration de revenus » (Français → Anglais) :

Demand for Income Tax Return

Notice to File and Information Return

74. Recalls that the quality of financial reporting is crucial to combat tax evasion effectively; hence, underlines the importance of full transparency in corporate reporting of profits and taxes paid, especially by - but not limited to - companies involved in the exploitation of natural resources; therefore asks the Commission to promote the inclusion of a requirement within the International Financial Reporting Standard of the International Accounting Standards Board that multinational corporations report their income and tax paid on a country-by-country basis; recalls that this request is consistent with the need to improve the cor ...[+++]porate social responsibility of multinational enterprises;

49. Recalls that the quality of financial reporting is crucial to combat tax evasion effectively; considers that country-by-country reporting is of the utmost importance for extractive industries, but recalls that it would equally be beneficial for investors in all sectors, thereby contributing to good governance globally; therefore asks the Commission to promote the inclusion of a requirement within the International Financial Reporting Standard of the IASB that multinational corporations report their income and tax paid on a country-by-country basis; recalls that this request is consistent with the need to improve the corporate soci ...[+++]al responsibility of multinational enterprises; calls on the Commission to integrate country-by-country reporting in its reform of accounting directives;

49. Recalls that the quality of financial reporting is crucial to combat tax evasion effectively; considers that country-by-country reporting is of the utmost importance for extractive industries, but recalls that it would equally be beneficial for investors in all sectors, thereby contributing to good governance globally; therefore asks the Commission to promote the inclusion of a requirement within the International Financial Reporting Standard of the IASB that multinational corporations report their income and tax paid on a country-by-country basis; recalls that this request is consistent with the need to improve the corporate soci ...[+++]al responsibility of multinational enterprises; calls on the Commission to integrate country-by-country reporting in its reform of accounting directives;

- Development of certain parts of the acquis: the Commission discusses the introduction of provisions on a maximum issuing time; a clear distinction between inadmissible applications and formally refused applications; full transparency as to the list of third countries whose nationals are subject to prior consultation; a harmonised form providing proof of invitation, sponsorship and accommodation; an obligation for Member States to notify and motivate negative decisions; a legal framework to assure a harmonised approach to cooperation both between Member States' diplomatic missions and consular posts and with external commercial ser ...[+++]vice providers; and mandatory rules for the cooperation between Member States' diplomatic missions and consular posts with commercial intermediaries.