Traduction de «Double imposition » (Français → Anglais) :

double taxation | international double taxation

double taxation of dividends

double tax treaty | double taxation agreement | double taxation convention | double taxation treaty | DTA [Abbr.] | DTC [Abbr.] | DTT [Abbr.]

tax treaty [ double taxation agreement | double-taxation treaty | tax convention | tax agreement ]

double taxation agreement [ DTA ]

Working Party No. 1 on Double Taxation and Related Questions [ Working Party on Double Taxation and Related Questions ]

Convention of 9 September 1966 between the Swiss Confederation and the Republic of France for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital and for the Prevention of Tax Fraud and Tax Evasion | Convention of 9 September 1966 between the Swiss Confederation and the Republic of France for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital

double taxation agreement | double taxation treaty

Convention of 26 April 1966 between the Swiss Confederation and Spain for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital

Agreement and Protocol for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Succession Duties

The Communication on "Double taxation in the Single Market", of 11 November 2011[86], highlighted the main double taxation problems within the EU and concrete measures that the Commission will propose to Member States to address them, such as the establishment of a forum on double taxation and the adoption by Member States of a code of conduct and a dispute resolution mechanism.

whereas aggressive tax planning practices may sometimes arise from the cumulative benefits of double taxation treaties concluded by different Member States, perversely resulting in double non-taxation instead; whereas the proliferation of double tax treaties signed up to by individual Member States with third countries may lead to opportunities for new loopholes; whereas, in line with Action 15 of the OECD/G20 BEPS project, there is a need to develop a multilateral instrument for amending bilateral tax treaties; whereas the Commission should be mandated to negotiate tax agreements with third countries on behalf of the Union instead of ...[+++] the current practice under which bilateral negotiations are conducted, which produce sub-optimal results; whereas the Commission should ensure that such agreements contain reciprocity provisions and prohibit any adverse impact on Union citizens and businesses, in particular SMEs, resulting from the extraterritorial application of third country legislation within the jurisdiction of the Union and its Member States;

whereas aggressive tax planning practices may sometimes arise from the cumulative benefits of double taxation treaties concluded by different Member States, perversely resulting in double non-taxation instead; whereas the proliferation of double tax treaties signed up to by individual Member States with third countries may lead to opportunities for new loopholes; whereas, in line with Action 15 of the OECD/G20 BEPS project, there is a need to develop a multilateral instrument for amending bilateral tax treaties; whereas the Commission should be mandated to negotiate tax agreements with third countries on behalf of the Union instead of ...[+++] the current practice under which bilateral negotiations are conducted, which produce sub-optimal results; whereas the Commission should ensure that such agreements contain reciprocity provisions and prohibit any adverse impact on Union citizens and businesses, in particular SMEs, resulting from the extraterritorial application of third country legislation within the jurisdiction of the Union and its Member States;

(i) whereas aggressive tax planning practices may sometimes arise from the cumulative benefits of double taxation treaties concluded by different Member States, perversely resulting in double non-taxation instead; whereas the proliferation of double tax treaties signed up to by individual Member States with third countries may lead to opportunities for new loopholes; whereas, in line with Action 15 of the OECD/G20 BEPS project, there is a need to develop a multilateral instrument for amending bilateral tax treaties; whereas the Commission should be mandated to negotiate tax agreements with third countries on behalf of the Union instea ...[+++]d of the current practice under which bilateral negotiations are conducted, which produce sub-optimal results; whereas the Commission should ensure that such agreements contain reciprocity provisions and prohibit any adverse impact on Union citizens and businesses, in particular SMEs, resulting from the extraterritorial application of third country legislation within the jurisdiction of the Union and its Member States;