Traduction de «produire une déclaration fiscale » (Français → Anglais) :

file a tax return [ file a return | file a return of income | file ]

Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty

Demand for Goods and Services Tax Return(s) [ Demand for Goods and Services Tax Return ]

periodic tax declaration | periodical return

file notice of intervention | give notice of intervention

corporate income tax return forms | corporation income tax return forms | corporate tax forms | corporation tax forms | corporate income tax forms | corporation income tax forms | corporate tax return forms | corporation tax return forms | tax bundle | fiscal bundle

prefilled tax return | prefilled income tax return | precompleted income tax return | precompleted tax return

prepare tax returns form | preparing tax returns forms | get tax returns forms ready | prepare tax returns forms

138. Calls also on the Member States to implement a more extensive country-by-country reporting system available to tax authorities, building on the OECD standard and including more detailed information, such as tax returns and intra-group transactions; highlights that the provision of tax information by firms to other tax administrations needs to be accompanied by an improvement in the framework for resolving disputes in order to clarify the respective rights of each party and avoid any negative side effects; stresses that, vis-à-vis tax administrations of third countries, information should be transmitted only to the authorities of those countries that have in place arrangements equivalent to those ...[+++]provided by the EU Arbitration Convention; calls also for harmonised accounting standards to be developed, permitting, in particular, more granular disclosure regarding royalties;

136. Calls also on the Member States to implement a more extensive country-by-country reporting system available to tax authorities, building on the OECD standard and including more detailed information, such as tax returns and intra-group transactions; highlights that the provision of tax information by firms to other tax administrations needs to be accompanied by an improvement in the framework for resolving disputes in order to clarify the respective rights of each party and avoid any negative side effects; stresses that, vis-à-vis tax administrations of third countries, information should be transmitted only to the authorities of those countries that have in place arrangements equivalent to those ...[+++]provided by the EU Arbitration Convention; calls also for harmonised accounting standards to be developed, permitting, in particular, more granular disclosure regarding royalties;

In the case of companies that included in their past tax declarations the deduction of the financial goodwill arising from indirect acquisitions and which had already been subject to the assessment of the tax administration, will not be able to request the rectification of the tax declarations already submitted; however, given that the deduction is spread out over 20 years, it does not preclude these companies from deducting the financial goodwill in future tax declarations.

Does Article 5 of Directive 2005/36/EC (1) preclude a restriction of the freedom to provide services in a case where a tax consultancy company formed in accordance with the law of a Member State prepares in the Member State of its establishment, where tax consultancy work is not regulated, a tax return for a recipient of services in another Member State and sends it to the tax authority, and national provisions in that other Member State require that a tax consultancy company be recognised as authorised to provide professional assistance in tax matters and that the tax advisers managing the company must act autonomously?