Traduction de «Organisation de résidents » (Français → Anglais) :

residence [ actual residence | main residence | place of residence | principal residence ]

resident program [ internal program | internal programme | Terminate and Stay Resident program | Terminate and Stay Resident programme | terminate-and-stay resident program | Terminate-and-Stay Resident | resident programme | memory-resident TSR program | memory-resident program | memory-res ]

non residents tax | tax on income of non-residents | tax on non-residents income

ordinary residence [ ordinary place of residence | place of ordinary residence | domicile ]

Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld

artist residency | residency

student residence [ hall of residence | university residence ]

i. to come forward with a directive with measures against BEPS (base erosion and profit shifting), in order to end harmful competition on the part of businesses, in particular multinationals, which organise their global tax position, often across the Atlantic, in a way that allows the shifting of profits to lower-tax jurisdictions, taking into account the work of the OECD; to ensure that offshore funds whose managers operate on both sides of the Atlantic are required to establish their headquarters onshore; to take immediate action to ensure the automatic exchange of information and country-by-country reporting regarding tax matters, e ...[+++]xcluding SMEs; to establish a definition and list of tax havens at EU level, taking into account the work of the OECD;

5. For the purposes of United States taxation, contributions by a citizen or resident of the United States to an organization which is resident in Canada, which is generally exempt from Canadian tax and which could qualify in the United States to receive deductible contributions if it were resident in the United States shall be treated as charitable contributions; however, such contributions (other than such contributions to a college or university at which the citizen or resident or a member of his family is or was enrolled) shall not be deductible in a ...[+++]ny taxable year to the extent that they exceed an amount determined by applying the percentage limitations of the laws of the United States in respect of the deductibility of charitable contributions to the income of such citizen or resident arising in Canada.

6. For the purposes of Canadian taxation, gifts by a resident of Canada to an organization which is resident in the United States, which is generally exempt from United States tax and which could qualify in Canada to receive deductible gifts if it were created or established and resident in Canada shall be treated as gifts to a registered charity; however, such gifts (other than such gifts to a college or university at which the resident or a member of his family is or was enrolled) shall not be deductible in any taxable year to the extent that they exce ...[+++]ed an amount determined by applying the percentage limitations of the laws of Canada in respect of the deductibility of gifts to registered charities to the income of such resident arising in the United States.

(b) A trust, company or other organization which is resident in a Contracting State, not taxed in a taxable year in that State and constituted and operated exclusively to earn income for the benefit of an organization referred to in subparagraph (a);