Traduction de «détermination de la valeur de l'amertume » (Français → Anglais) :

calculating threshold value

establishing the standard average values for customs purposes

basket peg | basket pegging | composite peg

customs valuation practices

customs valuation

Regulation respecting the method of determining the residual value at the time of the cancellation of timber limits

establish resale value of items | estimate resale value of items | determine resale value of items | determine value of used items

First, the Commission provided to the Chinese exporting producer a list of the PCNs that were the basis for the normal value determination, including a list of the PCNs that were directly corresponding to its exports to the Union and, where there were no directly corresponding PCNs, information on which PCNs had been the basis for the normal value determination with application of coefficients.

[5] The margin of tolerance is a defined percentage of the limit value by which this value may be exceeded prior to the attainment date.

When determining the normal value for non-market-economy countries, it appears prudent to set out rules for choosing the appropriate market-economy third country to be used for such purpose and, where it is not possible to find a suitable third country, to provide that the normal value may be established on any other reasonable basis.

118. Stresses that, to restore the link between taxation and economic substance and to ensure that taxes are paid in the countries where actual economic activity and value creation take place, as well as to correct existing mismatches, ‘formula apportionment’ should differentiate between sectors, to take into account their specific features, in particular with regard to digital businesses since the digital economy makes it more difficult for tax authorities to determine where value is created; calls on the Commission to consider carefully Parliament’s position on CCCBT and to adopt a formula apportionment which reflects the real economi ...[+++]c activities of companies; calls on the Commission to continue its work on concrete options for the design of this allocation key, in particular with a view to anticipating, for each sector, the impact on the tax revenue of each Member State, according to the structure of its economy; stresses, furthermore, that the CCCTB is a useful means of combating BEPS and creating European added value regardless of whether or not the tax revenue might be partially used as a new own resource for the EU budget;