Traduction de «équivalence fiscale » (Français → Anglais) :

principle of fiscal equivalence | fiscal equivalence

commensurate taxation

tax relief [ relief from taxes | tax abatement | tax advantage | tax allowance | tax concession | tax credit | tax deduction | tax reduction | Tax incentive(STW) | tax credits(UNBIS) | tax deductions(UNBIS) ]

commensurate taxation

fiscal policy [ taxation policy | tax policy | taxation(UNBIS) ]

tax law [ tax legislation | tax regulation | financial law(GEMET) | Fiscal law(STW) ]

full-time equivalent | whole-time equivalent | FTE [Abbr.] | WTE [Abbr.]

substantial equivalence [ SE ]

Tax Appeals Commission

Finally, the Commission is delivering on its pledge to enable Member States to apply the same VAT rate to e-publications such as e-books and online newspapers as for their printed equivalents, removing provisions that excluded e-publications from the favourable tax treatment allowed for traditional printed publications.

for contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after 1 January 2004, the paying agent shall establish the identity of the beneficial owner, consisting of the name, address, date and place of birth and, in accordance with the list referred to in paragraph 4, the tax identification number or equivalent allocated by the Member State where the beneficial owner is resident for tax purposes.

In this regard, the paying agent should use both date and place of birth and, if any, the tax identification numbers or equivalent allocated by Member States.

22. Urges the EU to implement a consistent approach to good tax governance in the context of the European Neighbourhood Policy, the enlargement policy and the development cooperation policy; stresses that the tax governance policy should actively contribute to building sustainable and transparent tax systems in developing countries, in particular with a view to eradicating tax fraud, which leads to an annual loss of tax revenue corresponding to 10 times the amount of development aid injected by developed countries; considers that an appropriate level of resources must be allocated to achieving that objective; recalls that tax governan ...[+++]ce will ultimately attract investment insofar as it contributes to legal tax certainty, transparency and stability;