Traduction de «società di comodo » (Italien → Anglais) :

increases the awareness of posted workers and companies about their rights and obligations; improves cooperation between national authorities in charge of posting; addresses 'letter-box' companies that use posting to circumvent the law; defines Member States' responsibilities to verify compliance with the rules on posting of workers; sets requirements for posting companies to facilitate transparency of information and inspections; empowers trade unions and other parties to lodge complaints and take legal and/or administrative action against the employers of posted workers, if their rights are not respected; ensures the effective ap ...[+++]plication and collection of administrative penalties and fines across the Member States if the requirements of EU law on posting are not respected.

121. Calls on the Commission to issue clear legislation on the definition of economic substance, value creation and permanent establishment, with a view to tackling, in particular, the issue of letterbox companies, and to develop EU criteria and legislation for the treatment of R&D, compatible with, but not limited to, the work of the OECD on the matter, since Member States are currently reforming their strategy in that regard, often cumulatively with subsidies; stresses that such legislation should clearly indicate that there must be a direct link between the preferential regimes granted by the tax administration and the underlying R&D ...[+++] activities; calls on the Commission to revise EU legislation on controlled foreign companies and its application in accordance with the Cadbury Schweppes judgment of the European Court of Justice (C-196/04) in order to ensure full use of controlled foreign companies beyond situations of wholly artificial arrangements to avoid cases of double non-taxation; calls on the Commission to make proposals for harmonising rules on controlled foreign companies in the EU;

21. Notes that tax planning strategies can be based on the structuring of corporations, financing arrangements for their branches or transfer pricing disconnected from real economic activities, allowing artificial shifting of profit across jurisdictions with the objective of reducing the global tax contribution of companies; notes with great concern that a growing number of letterbox companies are used in the EU but are companies only in name and are used exclusively for tax evasion purposes; notes the specific example of McDonalds, whose tax practices were shown in a report by a coalition of trade unions to have cost European countrie ...[+++]s over EUR one billion in lost taxes between 2009 and 2013 ;

In accordance with the conclusions of the Tampere European Council, it calls on the Commission to intensify its work on this subject with the aim of identifying, before June 2001, any measures with the potential to resolve the problems, widely recognised at the international level, posed by shell companies and other non-transparent legal entities in the fight against money-laundering.

[32] In order to prevent and unmask corporate financial crime, the involvement of financial centres and special-purpose vehicles necessitates particularly close co-ordination between company law regulators, securities market authorities and the auditors and audit supervisors.

The vessels will not operate under flag of convenience and the purchaser is not a subsidiary of a foreign company.