Traduction de «Régime enregistré de placements-actions » (Français → Anglais) :

K. whereas, instead of merely concentrating on the promotion of an attractive business climate with, for example, good infrastructure and a high-quality workforce, including through productivity-enhancing expenditure, and of ensuring the stability and predictability of the tax system, countries, in their role as players in the tax competition game, use their national legislation in conjunction with their tax treaty networks to promote themselves as countries to invest in, as hubs through which to channel financial flows or in which to book profits, thereby attracting businesses or letterbox companies at the expense of partner countries ...[+++]and creating unfair practices between them; whereas, taken in isolation, each country has a clear interest in adopting ‘free rider’ behaviour, i.e. in being the first to design and implement specific tax schemes and provisions to attract tax base, and the last to participate in any cooperative and coordinated action to tackle tax avoidance;

K. whereas, instead of merely concentrating on the promotion of an attractive business climate with, for example, good infrastructure and a high-quality workforce, including through productivity-enhancing expenditure, and of ensuring the stability and predictability of the tax system, countries, in their role as players in the tax competition game, use their national legislation in conjunction with their tax treaty networks to promote themselves as countries to invest in, as hubs through which to channel financial flows or in which to book profits, thereby attracting businesses or letterbox companies at the expense of partner countries a ...[+++]nd creating unfair practices between them; whereas, taken in isolation, each country has a clear interest in adopting ‘free rider’ behaviour, i.e. in being the first to design and implement specific tax schemes and provisions to attract tax base, and the last to participate in any cooperative and coordinated action to tackle tax avoidance;

This may be a new registered plan vehicle, but more likely it can be achieved with adjustments to the definition of plan sponsor and specification of adequate disclosure requirements.

5. Fully supports the rights-based approach to employment promoted in the draft text of the convention and recommendation; acknowledges the focus on creating decent work for domestic workers, and supports the definition of domestic worker set out in the convention; welcomes the fact that the convention clearly states that every worker covered by this definition has a right to be dealt with in a manner consistent with core labour standards, social security, non-discrimination and equal treatment whilst seeking or whilst in employment, protection against abusive practices by employment agencies, training and career development, health and safety protection, maternity protection and provisions on working/rest time, protection against abuses ...[+++]and harassment, freedom of association and representation, collective bargaining, collective action and lifelong learning; supports the fact that the convention calls for a minimum employment age and the elimination of gender and ethnic pay gaps;

The Commission proposal seeks to establish a legally binding registration and surveillance regime for credit rating agencies issuing credit ratings mainly intended for use for regulatory purposes by credit institutions, investment firms, insurance, assurance and reinsurance undertakings, collective investment schemes and pension funds.

investing up to 70% of the assets covering the technical provisions or of the whole portfolio for schemes in which the members bear the investment risks in shares, negotiable securities treated as shares and corporate bonds admitted to trading on regulated markets and deciding on the relative weight of these securities in their investment portfolio.