Traduction de «Stratégie d'optimisation fiscale » (Français → Anglais) :

tax-effective strategy | fiscal optimisation strategy

tax avoidance | avoidance

aggressive tax planning | ATP [Abbr.]

tax avoidance [ avoidance | tax dodging | avoidance of tax ]

corporate tax inversion [ tax inversion | corporate inversion ]

tax minimisation | tax optimisation

V. whereas MNC use of aggressive tax planning practices conflicts with the principle of fair competition and corporate responsibility embodied in communication COM (2011) 0681 since devising tax planning strategies requires resources which are only available to large firms and since this results in an absence of level playing field between SMEs and large corporations, which needs to be urgently addressed;

V. whereas MNC use of aggressive tax planning practices conflicts with the principle of fair competition and corporate responsibility embodied in communication COM (2011) 0681 since devising tax planning strategies requires resources which are only available to large firms and since this results in an absence of level playing field between SMEs and large corporations, which needs to be urgently addressed;

V. whereas MNC use of aggressive tax planning practices conflicts with the principle of fair competition and corporate responsibility embodied in communication COM (2011) 681 final since devising tax planning strategies requires resources which are only available to large firms and since this results in an absence of level playing field between SMEs and large corporations, which needs to be urgently addressed;

45. Notes also the efforts made through the creation of the Platform for Tax Good Governance, which brings various stakeholders around the same table with the aim of creating consensus around the issue of tax avoidance, in particular in an international context, and the Joint Transfer Pricing Forum, which issues a number of guidelines on the technical issues surrounding transfer pricing; stresses that, to date, these bodies have contributed to making limited corrections to the corporate tax framework; regrets that the guidelines issued by the Joint Transfer Pricing Forum so far have not sufficiently tackled the issue of tax avoidance; deplores the fact that the composition of the Jo ...[+++]int Transfer Pricing Forum, despite a recent update of its membership, is still unbalanced; objects, moreover, to the fact that tax experts contribute to the work on guidelines on transfer pricing while, at the same time, they may be advising their clients on aggressive tax planning strategies based on transfer pricing, and thus be in a position of conflict of interest;