Traduction de «Numéro d'identification aux fins de l'impôt » (Français → Anglais) :

141. Recognises the work undertaken by the Commission for the creation of a European Taxpayer Identification Number (TIN); calls on the Commission to put forward a proposal for a European TIN, based on the outline for a European TIN in the Commission’s Action Plan on the fight against tax fraud and tax evasion of 2012 (action 22); recalls that TINs are considered to provide the best means of identifying taxpayers and urges, therefore, for this project to be accelerated; calls on the Commission, by the same token, to actively work for the creation of a similar identification ...[+++] number on a global level, such as the Regulatory Oversight Committee’s global Legal Entities Identifier (LEI);

139. Recognises the work undertaken by the Commission for the creation of a European Taxpayer Identification Number (TIN); calls on the Commission to put forward a proposal for a European TIN, based on the outline for a European TIN in the Commission’s Action Plan on the fight against tax fraud and tax evasion of 2012 (action 22); recalls that TINs are considered to provide the best means of identifying taxpayers and urges, therefore, for this project to be accelerated; calls on the Commission, by the same token, to actively work for the creation of a similar identification ...[+++] number on a global level, such as the Regulatory Oversight Committee’s global Legal Entities Identifier (LEI);

6. Welcomes the publication of a new tax policy package and asks the Commission to put forward an ambitious package of legislative proposals seeking to ensure a fair taxation system, based on the principle that taxes are to be paid in the country where profits are generated, avoiding internal market distortion and unfair competition; considers that such an agenda should include legislative proposals for compulsory country-by-country reporting by multinational companies, a European Tax Identification Number (TIN), the definition of tax havens and the establishment of an EU blacklist with the aim of eradicating them, and proposals needed ...[+++]to move towards legislative agreement on a Common Consolidated Corporate Tax Base; considers that the EU’s development and cooperation agenda should also be adapted and conditionality upgraded to effectively fight tax evasion and tax avoidance; calls on the Commission to follow up the recommendations made by Parliament in its legislative initiative report and the TAXE committee’s own-initiative report to ensure tax justice;

“vehicle identification” means the numbers identifying the vehicle: vehicle registration number (VRN) with indication of the registering Member State and vehicle identification number (VIN); [Am. 35]

On a technical note relating to the treatment of deemed trusts for taxes, the bill makes no changes to the underlying policy intent, despite the fact that in the case of a restructuring under the CCAA, sections of the act were repealed and substituted with renumbered versions due to the extensive reworking of the CCAA.

2. The Rapporteur calls for the attention of the Commission to examine carefully the possible economic impacts (covering employment, local and corporate income tax payment etc.) of being obliged whether to create only identification or establishment.