Traduction de «méthode du partage des bénéfices » (Français → Anglais) :

profit split method

residual profit split method

profit sharing transaction

split-half method [ split-halves method | split half method | split test method ]

profit-sharing contract

earnings-based approach | earnings approach | earnings-based valuation | income approach | income-based approach | income-based valuation

fair and equitable sharing of benefits arising out of the use of genetic resources

liability method | accrual method | accrual method of tax allocation | asset and liability method | asset and liability method of accounting for income taxes | asset-liability method | liability method of tax allocation

Finally, the Commission's decision that Belgium's "excess profit" ruling system was contrary to EU state aid rules was also based on derogations from the "arm's length principle". Profit allocation methods, which do not reflect economic reality: The Commission decided in August 2016 that Apple received illegal tax benefits in Ireland because the tax rulings endorsed a method to internally allocate profits within two Irish Apple group companies, which did not have any factual or economic justification. Inconsistent application of national law, giving rise to a discretionary double non-taxation: Today's investigation into Luxembourg's tax ...[+++]treatment of GDF Suez looks into an alleged inconsistent application of national tax law endorsed in the tax rulings, leading to double non-taxation.

The rulings endorsed a way to establish the taxable profits for two Irish incorporated companies of the Apple group (Apple Sales International and Apple Operations Europe), which did not correspond to economic reality: almost all sales profits recorded by the two companies were internally attributed to a "head office".

37. Calls on regions to network and share benefits, knowledge and best practices, and to cooperate in terms of cost benefit analyses on smart energy systems within the territorial cooperation objective of the ESI Funds; calls on the Commission to establish a transnational network for regions with smart energy systems; invites cross-border regions to use the legal instrument of European Grouping of Territorial Cooperation to jointly establish and manage services of general economic interest in the field of renewable energy and energy ...[+++] savings and smart grid infrastructure in such a network;

The fair and equitable sharing of benefits arising from the utilisation of their genetic resources goes beyond the sharing of financial benefits and will allow environmental conservation, social progress and sustainable use of resources in situ.