Traduction de «action de l'assiette » (Français → Anglais) :

automatic leveling system [ ride height control | automatic ride control | load-levelling system | height compensator | self-levelling system | self levelling suspension | electronic levelling system | automatic leveling suspension | ground clearance compensator | electronic levelling control | self-le ]

bread and butter plate [ bread/butter plate | B & B plate | B and B plate ]

tax base [ tax basis | basis for taxation | basis of taxation | taxable base ]

basis for assessment of taxes | basis of assessment | basis of taxation | tax base | tax basis

inspector of taxes | tax specialist | pecunary consultant | tax inspector

basis of tax assessment [ common basis of assessment | taxation basis | tax liability | uniform basis of assessment ]

basis of assessment | basis of contributions

social work academic | social work trainer | consultant social worker | social work educator

investment brokers | stock exchange floor traders | equity traders | stock trader

116. Welcomes the action plan proposed by the Commission on 17 June 2015 to address tax avoidance and promote fair and efficient corporate taxation in the EU; calls on the Commission to speed up the presentation of legislative modifications for the prompt establishment of a compulsory EU-wide Common Consolidated Corporate Tax Base (CCCTB), which would address not only the issue of preferential regimes and mismatches between national tax systems, but also most of the issues leading to tax base erosion at European level (in particular transfer pricing issues); calls on the Commission to resume, without delay, the work concluded in 2011 o ...[+++]n the proposal for a Council directive establishing the CCCTB, taking account of Parliament’s position thereon and of new factors which have emerged since then and incorporating the most recent conclusions from the work carried out by the OECD, in particular standards resulting from the Action Plan on Base Erosion and Profit Shifting (BEPS), so that a consolidated text can be produced in 2016;

114. Welcomes the action plan proposed by the Commission on 17 June 2015 to address tax avoidance and promote fair and efficient corporate taxation in the EU; calls on the Commission to speed up the presentation of legislative modifications for the prompt establishment of a compulsory EU-wide Common Consolidated Corporate Tax Base (CCCTB), which would address not only the issue of preferential regimes and mismatches between national tax systems, but also most of the issues leading to tax base erosion at European level (in particular transfer pricing issues); calls on the Commission to resume, without delay, the work concluded in 2011 o ...[+++]n the proposal for a Council directive establishing the CCCTB, taking account of Parliament’s position thereon and of new factors which have emerged since then and incorporating the most recent conclusions from the work carried out by the OECD, in particular standards resulting from the Action Plan on Base Erosion and Profit Shifting (BEPS), so that a consolidated text can be produced in 2016;

119. Strongly supports the introduction of a full, mandatory CCCTB as soon as possible; acknowledges the Commission’s approach of putting forward a simple CCTB (without consolidation) as a first step in its action plan of June 2015, but points out that this will leave many issues open, especially for businesses operating in the single market, given that a CCTB would not provide for the compensation of losses through consolidation, nor address the red tape and uncertainty associated with transfer pricing, which is also one of the main ...[+++] tax avoidance tools used by MNCs, nor put an effective end to tax base shifting within the Union; urges the Commission, therefore, to set a concrete and short deadline to include the ‘consolidation element’ in the CCCTB initiative; calls on the Commission to dispense with any additional impact assessment of this measure, which has been on the EU agenda for decades, has already been the subject of extensive preparatory work and is now blocked in the Council since its formal submission in 2011;

12. Urges the Commission and all Member States, following the example of some Member States, to conduct impact assessments of European tax policies on developing countries, and to share ‘best practices’, in order to strengthen policy coherence for development and improve current practices, and to take better into account negative spill-overs on developing countries and the special needs of those countries; welcomes, in this context, the Commission’s revised Action Plan on tax evasion and tax avoidance, to be presented in 2015, and urges the Member States to agree swiftly on a Common Consolidated Corporate Tax Base;