Traduction de «exemption avec progressivité » (Français → Anglais) :

F. whereas the OECD recognises the presence of a global trend indicating a shift from direct to indirect taxation, with an increasing role for VAT systems; whereas Parliament also recognises this trend but at the same time stresses the importance of direct taxation for the progressivity of the tax system; whereas the OECD also notes a broad variation in VAT efficiency in OECD countries, indicating a broad scope for increasing VAT efficiency; whereas, however, any measures aimed at increasing VAT efficiency should also be accompanied by measures to tackle fraud and to consider ending the VAT exemption ...[+++] on financial transactions following an analysis of the implications involved, while taking into consideration the proposal for a Council Directive CNS/2007/0267,

F. whereas the OECD recognises the presence of a global trend indicating a shift from direct to indirect taxation, with an increasing role for VAT systems; whereas Parliament also recognises this trend but at the same time stresses the importance of direct taxation for the progressivity of the tax system; whereas the OECD also notes a broad variation in VAT efficiency in OECD countries, indicating a broad scope for increasing VAT efficiency; whereas, however, any measures aimed at increasing VAT efficiency should also be accompanied by measures to tackle fraud and to consider ending the VAT exemption ...[+++] on financial transactions following an analysis of the implications involved, while taking into consideration the proposal for a Council Directive (2007/0267(CNS)),

"The European Court of Justice has ruled very clearly on how the exemption with progression method should be applied.

When a double tax convention is applicable, Belgium exempts foreign source income of Belgian residents from tax, but nevertheless takes such foreign source income into account for the purposes of determining the rate of tax applicable to the taxpayers' Belgian source income (exemption with progression method).

7. Welcomes the commitment of many world leaders that the next trade round must be a development round and calls on the WTO's members to address developing countries' implementation concerns regarding the Uruguay Round, particularly in the fields of intellectual property, sanitation rules, technical barriers to trade, anti-dumping rules, safeguard measures and rules on mobility of professional labour from developing countries; to follow the EU's lead in providing tariff- and quota-free access to their markets for all products from least developed countries, other than armaments; to further open their markets to imports of goods and services from developing countries, including the elimination ...[+++] of tariff peaks and tariff escalation; to strengthen capacity-building measures to equip developing countries to compete on an equal basis in the world economy; and to allow special and differential treatment provisions to ensure that developing countries have the time to equip themselves for integration in the global economy in accordance with their varying levels of development;

7. Welcomes the commitment of many world leaders that the next trade round must be a development round and calls on the WTO’s members to address developing countries' implementation concerns regarding the Uruguay Round, particularly in the fields of intellectual property, sanitation rules, technical barriers to trade, anti-dumping rules, safeguard measures and rules on mobility of professional labour from developing countries; to follow the EU’s lead in providing tariff- and quota-free access to their markets for all products from least developed countries, other than armaments; to further open their markets to imports of goods and services from developing countries, including the elimination ...[+++] of tariff peaks and tariff escalation; to strengthen capacity-building measures to equip developing countries to compete on an equal basis in the world economy; and to allow special and differential treatment provisions to ensure that developing countries have the time to equip themselves for integration in the global economy in accordance with their varying levels of development;