Übersetzung für "Scopo imponibile " (Italienisch → Englisch) :

taxable purpose

basis of tax assessment [ common basis of assessment | taxation basis | tax liability | uniform basis of assessment ]

taxable supply (1) | taxable turnover (2)

assessable profit | taxable benefit | taxable profit

dutiable product | taxable product

basis of assessment | basis of contributions

Appeals Commission for Sentences of Detention for the Purposes of Providing Care

illegal restraint [ abduction | hostage | taking of hostages | Kidnappings(ECLAS) ]

placebo

whereas increased transparency regarding the activities of large MNC, and in particular regarding profits made, taxes on profit paid, subsidies received and tax refunds, number of employees and assets held is essential for ensuring that tax administrations tackle BEPS efficiently; whereas a right balance needs to be struck between transparency, personal data protection and commercial sensitivity, as well as considering the impact on smaller businesses; whereas one vital form for this transparency to take is country-by-country reporting; whereas any Union proposals for country-by-country reporting should in the first instance be based on the OECD template; whereas it is possible ...[+++] for the Union to go further than the OECD guidelines and make such country-by-country reporting mandatory and public, and the European Parliament voted in favour of full public country-by-country reporting in its amendments adopted on 8 July 2015 on the proposal for a revised Shareholder Rights Directive; whereas the European Commission conducted a consultation on this subject between 17 June and 9 September 2015 in order to explore different options for the implementation of country-by-country reporting ; whereas 88 % of those who responded publicly to that consultation said that they supported public disclosure of tax-related information by enterprises;

(i) whereas increased transparency regarding the activities of large MNC, and in particular regarding profits made, taxes on profit paid, subsidies received and tax returns, number of employees and assets held is essential for ensuring that tax administrations tackle BEPS efficiently; whereas a right balance needs to be struck between transparency, personal data protection and commercial sensitivity, as well as considering the impact on smaller businesses; whereas one vital form for this transparency to take is country-by-country reporting; whereas any Union proposals for country-by-country reporting should in the first instance be based on the OECD template; whereas it is possible ...[+++] for the Union to go further than the OECD guidelines and make such country-by-country reporting mandatory and public, and the European Parliament voted in favour of full public country-by-country reporting in its amendments adopted on 8 July 2015 on the proposal for a revised Shareholder Rights Directive; whereas the European Commission conducted a consultation on this subject between 17 June and 9 September 2015 in order to explore different options for the implementation of country-by-country reporting; whereas 88% of those who responded publicly to that consultation said that they supported public disclosure of tax-related information by enterprises;

The assessment base to be taken into account for this purpose cannot exceed 50 % of a country’s GNI.

73. Stresses the urgent need for increased domestic resource mobilisation and therefore calls on the EU and the international community to increase their support to developing countries when it comes to establishing effective fiscal policy and a sustainable tax base, as well as strengthening the capacity, skills and qualifications of their administrations with a view to tackling illicit financial flows, tax avoidance, tax evasion and fraud and improving the collection of taxes;