Traduction de «Ruling fiscale » (Italien → Anglais) :

The taxable profits of Apple Sales International and Apple Operations Europe in Ireland are determined by a tax ruling granted by Ireland in 1991, which in 2007 was replaced by a similar second tax ruling.

Members raised questions with regard to the independence of the tax ruling service (part of the tax administration), the character of the tax rulings (binding), the nature of the economic substance test, the practice of non-taxation of IR in the NL, the functioning of ‘horizontal monitoring’ and of innovation boxes, the compliance of TR with EU state aid rules, transparency of TR, the (non-) assessment of the costs of a TR to other MS, and the guiding principle for Dutch tax officials (support business? support economic policy? maximize state revenue? apply the law?).

106. Invites the Member States to consider that any tax ruling should, in particular when involving transfer pricing, be established in cooperation with all involved countries, that the relevant information should be exchanged between them automatically, comprehensively and without delay and that any national action aimed at reducing tax avoidance and tax base erosion within the EU, including audits, should be carried out jointly, giving due consideration to the experience gained through the FISCALIS 2020 programme; reiterates its view that the basic elements of all rulings that have an impact on other Member States should be not only s ...[+++]hared between tax administrations and the Commission, but also presented in the country-by-country reporting by MNCs;

104. Invites the Member States to consider that any tax ruling should, in particular when involving transfer pricing, be established in cooperation with all involved countries, that the relevant information should be exchanged between them automatically, comprehensively and without delay and that any national action aimed at reducing tax avoidance and tax base erosion within the EU, including audits, should be carried out jointly, giving due consideration to the experience gained through the FISCALIS 2020 programme; reiterates its view that the basic elements of all rulings that have an impact on other Member States should be not only s ...[+++]hared between tax administrations and the Commission, but also presented in the country-by-country reporting by MNCs;

Members asked questions with regard to the reasoning/ motivation of MNCs to (re)locate in the NL, the role of the future NL Presidency in moving forward on CCCTB, CbCR, IRD, the role of tax treaties creating (unintended?) loopholes, the assessment of the place of taxation in the innovation box, specifics on the Fiat, Starbucks, Crosswinds cases, the (non-) assessment of the costs of a TR to other MS, and access to the minutes of the CoCG.

No tax ruling can be provided if there is not enough economic substance in Belgium or if the rulings is linked to a non cooperative country (currently no country listed as non cooperative).