Traduction de «Répertoire pour l'échange de données commerciales » (Français → Anglais) :

United Nations Trade Data Interchange Directory | UNTDID [Abbr.]

Trade Data Interchange Directory

UN Trade Data Element Directory | UNTDED [Abbr.]

Trade Data Elements Directory | TDED [Abbr.]

Guidelines for trade data interchange

Trade Data Elements Directory (UNTDED 1990)

whereas, despite the Council's recent agreement on amending Council Directive 2011/16/EU as regards the automatic exchange of tax rulings, there are still risks that Member States do not communicate sufficiently between themselves about the possible impact that their tax arrangements with certain companies might have on tax collection in other Member States; whereas national tax authorities should automatically exchange all tax rulings without delay after they have been issued; whereas the Commission should have access to tax ruling ...[+++]s, through a secure central directory; whereas tax rulings signed up to by tax authorities should be subject to greater transparency, providing that confidential information and business sensitive information is preserved;

108. Calls, furthermore, for a framework which effectively controls the implementation of the automatic exchange of information, for the collection and publication of statistics on the information exchanged, and, in particular, for the establishment, by the Commission, before 31 December 2016, of a secure central directory to facilitate the exchange of information between the participating tax authorities; recalls that the establishment of a system for the automatic exchange of information on tax rulings will result in a very large quantity of information being collected, which might make it difficult to detect the truly problematic cas ...[+++]es; stresses that this situation, in addition to the existence of 28 Member States with different languages and administrative practices, makes it necessary for the Commission and the Member States to reflect on smart ways, including by means of information technology, of dealing with the amount and diversity of the data obtained, in order to make automatic exchange of information in the Union genuinely effective and helpful;

106. Calls, furthermore, for a framework which effectively controls the implementation of the automatic exchange of information, for the collection and publication of statistics on the information exchanged, and, in particular, for the establishment, by the Commission, before 31 December 2016, of a secure central directory to facilitate the exchange of information between the participating tax authorities; recalls that the establishment of a system for the automatic exchange of information on tax rulings will result in a very large quantity of information being collected, which might make it difficult to detect the truly problematic cas ...[+++]es; stresses that this situation, in addition to the existence of 28 Member States with different languages and administrative practices, makes it necessary for the Commission and the Member States to reflect on smart ways, including by means of information technology, of dealing with the amount and diversity of the data obtained, in order to make automatic exchange of information in the Union genuinely effective and helpful;

In order to harmonise the data format and data exchange across the repositories system and guarantee the interoperability of the repositories as well as the readability and the accuracy of the transferred data, each national and supranational repository should exchange information and data using the data format and data exchange specifications defined by the central repository.