Traduction de «Rescrit fiscal » (Français → Anglais) :

advance tax agreement | advance tax ruling | tax ruling | ATR [Abbr.]

tax exemption procedure

advance tax ruling | advance ruling | private letter ruling | ruling

advance income tax ruling [ advance tax ruling | advance ruling | private letter ruling ]

tax relief [ relief from taxes | tax abatement | tax advantage | tax allowance | tax concession | tax credit | tax deduction | tax reduction | Tax incentive(STW) | tax credits(UNBIS) | tax deductions(UNBIS) ]

excise stamp | tax stamp

106. Invites the Member States to consider that any tax ruling should, in particular when involving transfer pricing, be established in cooperation with all involved countries, that the relevant information should be exchanged between them automatically, comprehensively and without delay and that any national action aimed at reducing tax avoidance and tax base erosion within the EU, including audits, should be carried out jointly, giving due consideration to the experience gained through the FISCALIS 2020 programme; reiterates its view that the basic elements of all rulings that have an impact on other Member States should be not only s ...[+++]hared between tax administrations and the Commission, but also presented in the country-by-country reporting by MNCs;

104. Invites the Member States to consider that any tax ruling should, in particular when involving transfer pricing, be established in cooperation with all involved countries, that the relevant information should be exchanged between them automatically, comprehensively and without delay and that any national action aimed at reducing tax avoidance and tax base erosion within the EU, including audits, should be carried out jointly, giving due consideration to the experience gained through the FISCALIS 2020 programme; reiterates its view that the basic elements of all rulings that have an impact on other Member States should be not only s ...[+++]hared between tax administrations and the Commission, but also presented in the country-by-country reporting by MNCs;

113. Believes that a fair and efficient tax system requires an adequate level of transparency and confidentiality; is convinced therefore that Member States’ tax administrations and, where relevant, the Commission, should have access to information regarding the ultimate beneficiaries of any legal vehicle and/or tax rulings;

111. Believes that a fair and efficient tax system requires an adequate level of transparency and confidentiality; is convinced therefore that Member States’ tax administrations and, where relevant, the Commission, should have access to information regarding the ultimate beneficiaries of any legal vehicle and/or tax rulings;