Traduction de «Impôt sur les bénéfices des entreprises » (Français → Anglais) :

tax on profits of self-employment [ tax on non-commercial profits ]

corporation tax [ corporate income tax | profits tax | Corporate income tax(STW) | Profit taxation(STW) | excess profits tax(UNBIS) ]

corporate income tax | corporate tax | corporation income tax | corporation tax | profits tax | tax on profits

corporate pre-tax profits

income tax expense | income taxes | provision for income taxes | tax expense

earnings before interest, tax, depreciation and amortization [ EBITDA | earnings before interest, taxes, depreciation and amortization ]

corporate income tax | corporation income tax | income tax

20. Notes that research by the IMF covering 51 countries concludes that profit shifting between tax jurisdictions results in an average revenue loss of about 5 % of current corporate income tax revenue – but of almost 13 % in non-OECD countries; notes also that, according to the Commission, econometric evidence shows that FDI’s sensitivity to corporate taxation has increased over time; underlines the fact that, according to a study, an estimated EUR 1 trillion of potential tax revenue is lost each year through the combined effect of tax fraud, tax evasion, including the shadow economy, and tax avoidance in the EU , and that estimates point to yearly losses to national budgets of around EUR 50-70 billion as a result of tax avoidance, but t ...[+++]hat these revenue losses across the EU could in reality amount to around EUR 160-190 billion if special tax arrangements, inefficiencies in collection and other such activities were taken into account ; whereas the UN Commission for Trade and Development has calculated that developing countries lose around USD 100 billion per year in revenues through tax avoidance by MNCs; stresses that these figures should be considered with caution and may underestimate the actual losses to national budgets, given the limited transparency and different accounting and conceptual frameworks around the globe, which affect the availability of comparable and meaningful data and the reliability of any estimate;

20. Notes that research by the IMF covering 51 countries concludes that profit shifting between tax jurisdictions results in an average revenue loss of about 5 % of current corporate income tax revenue – but of almost 13 % in non-OECD countries; notes also that, according to the Commission, econometric evidence shows that FDI’s sensitivity to corporate taxation has increased over time; underlines the fact that, according to a study, an estimated EUR 1 trillion of potential tax revenue is lost each year through the combined effect of tax fraud, tax evasion, including the shadow economy, and tax avoidance in the EU, and that estimates point to yearly losses to national budgets of around EUR 50-70 billion as a result of tax avoidance, but th ...[+++]at these revenue losses across the EU could in reality amount to around EUR 160-190 billion if special tax arrangements, inefficiencies in collection and other such activities were taken into account; whereas the UN Commission for Trade and Development has calculated that developing countries lose around USD 100 billion per year in revenues through tax avoidance by MNCs; stresses that these figures should be considered with caution and may underestimate the actual losses to national budgets, given the limited transparency and different accounting and conceptual frameworks around the globe, which affect the availability of comparable and meaningful data and the reliability of any estimate;

55. Urges the EIB to take a leading and exemplary role on issues of tax transparency and responsibility; calls in particular on the EIB to collect precise data on the tax payments resulting from its investment and lending operations, especially on taxation of corporate profits and particularly in developing countries, and to analyse and publish this data annually;

55. Urges the EIB to take a leading and exemplary role on issues of tax transparency and responsibility; calls in particular on the EIB to collect precise data on the tax payments resulting from its investment and lending operations, especially on taxation of corporate profits and particularly in developing countries, and to analyse and publish this data annually;