Traduction de «Détermination de l'assujettissement » (Français → Anglais) :

determination of tax liability

Chief, Entitlement Determination

unlimited tax liability

obligatory subscription

limited tax liability

cessation of tax liability

tax liability [ liability for tax | taxability ]

Special Import Measures Act [ An Act respecting the imposition of anti-dumping and countervailing duties | An Act respecting the imposition of antidumping and countervailing duties, to amend the Currency and Exchange Act, the Customs Tariff and the Export and Import Permits Act and to r ]

tax liability | liability for tax | liability to tax | liability to taxation

value added tax liability | VAT liability

(a) where, pursuant to the income tax law of the country in which a particular foreign affiliate is resident, the particular affiliate and one or more other corporations, each of which is resident in that country, determine their liabilities for income or profits tax payable to the government of that country for a taxation year on a consolidated or combined basis, any amount paid by the particular affiliate to any of the other corporations to the extent that it may reasonably be regarded as being in respect of income or profits tax that would otherwise have been payable by the particular affiliate in respect of a particular amount includ ...[+++]ed in computing the taxpayer’s income by virtue of subsection 91(1) of the Act for a taxation year in respect of the particular affiliate, had the tax liability of the particular affiliate and the other corporations not been determined on a consolidated or combined basis, is hereby prescribed to be foreign accrual tax applicable to the particular amount; and

(a) providing for the assessment of the levy; (b) providing for the collection of the levy, including the setting of a date on which a levy is to be paid; (c) providing for the manner in which the levy is to be paid; (d) setting out the evidence by which a person's liability to pay the levy and discharge of that liability may be established; and (e) providing for such other matters as the Minister considers appropriate.

Does it propose tax policy; does it provide for taxable administration; does it provide for enforcement; or does it determine taxability?

— The Commission should also consider whether it would be appropriate to oblige tax advisory firms to disclose to national tax authorities when they develop and begin promoting certain tax schemes intended to help companies reduce their overall tax liability, as currently happens within some Member States; and also consider whether the sharing of such information between Member States via the Code of Conduct Group would represent an efficient tool for improvements in the area of corporate taxation in the Union.