Traduction de «assujettissement à l'impôt des récompenses » (Français → Anglais) :

The Commission found that three aspects of the tax reform were materially selective: (1) the requirement that a company must make a profit before it becomes liable to payroll tax and BPOT, since that requirement would favour companies which make no profit; (2) the cap limiting liability to payroll tax and BPOT to 15% of profits, since that cap would favour companies which, for the tax year in question, have profits that are low in relation to their number of employees and their occupation of business property; and (3) the payroll tax and BPOT, since those two taxes would inherently favour offshore companies which have no real physical ...[+++]presence in Gibraltar and which as a consequence do not incur corporate tax.

a person liable to tax obtains a reduction in, or an exemption from, tax in one EU country which would give rise to an increase in tax or to liability to tax in the other EU country.

Yes, in effect it would be a tax, but it would be a flexible tax rewarding those who take measures to try to introduce the best technology and to make maximum use of their planes.

It is time that Parliament recognized their services by, as I have always said, supporting the bill granting them a tax credit as compensation for their efforts and commitment and, above all, the sacrifices their families make.

In supporting these initiatives Member States should introduce incentive measures aimed both at employers, (for example tax breaks, social security rebates, rewarding best practice e.g. through a system of lifelong learning labels, and by providing for enterprises to contribute to training funds) and at individuals (for example learning accounts or vouchers); they should also promote access to local guidance networks, and ICT based learning and guidance services, to support both individual competence development plans and corporate strategies [25].

private cocktail, for a total of $40,000. A few months later, she awarded discretionary contracts out of the budget of the Canadian heritage department, using our tax money, to these people who had contributed $2,000 to her election campaign.