Traduction de «Corporation Tax Statutes » (Anglais → Français) :

There's no requirement for me to avoid dealing with corporate tax rates as a matter of general application, as you see in the statute, and it does not affect the public office holder other than as a broader class of persons.

We also propose to prevent aggressive tax planning by ensuring that income trust conversions into corporations are subject to the same loss utilization rules that currently apply to similar transactions involving only corporations, and finally, to ensure the provisions of the Criminal Code that apply to serious crimes related to money laundering and terrorist financing can be invoked in cases of tax evasion and prosecuted under Canada's tax statutes.

Moves in this direction include the European private company statute, the initiatives to create companies in 48 hours, to reduce administrative costs by 25% by 2012, the creation of a one-stop scheme for VAT and reduced VAT rates for labour-intensive and locally supplied services, and a common consolidated corporate tax base.

The following proposals in the report led to our abstention due to their dubious and negative nature: legislation on possible coordination between Member States’ tax authorities so as to harmonise the information requests made to businesses; review of the Statute for the European Company to bring it more closely into line with the rest of Community law; creation of a new legal framework for undertakings, and establishment of a common consolidated corporate tax base on the grounds that this woul ...[+++]d render the Statute for the European Company more useful and effective.

Foster competition in goods and services markets by: (i) increasing the transposition rate of Internal Market directives and eliminating remaining barriers (including barriers created through the fiscal system) to cross-border trade and market entry in goods and, especially services markets; (ii) further opening up public procurement; (iii) giving adequate resources to competition and regulatory authorities, (iv) continuing efforts to reduce the overall level of State aid, whilst reorienting aid towards horizontal objectives of common Community interest and targeting it to identified market failures; (v) encouraging market entry and effective competition in network industries while pursuing a greater connectivity of national markets with ...[+++]in the current EU and with candidate countries ; (vi) eliminating tax obstacles which impede the smooth functioning of the internal market by establishing a consolidated corporate tax base for those companies incorporated under the European Company Statute, or alternatively for companies operating in several Member States; and (vii) guaranteeing the universality, high quality, and reasonable pricing of services of general interest .

Foster competition in goods and services markets by: (i) increasing the transposition rate of Internal Market directives and eliminating remaining barriers (including barriers created through the fiscal system) to cross-border trade and market entry in goods and, especially services markets; (ii) further opening up public procurement; (iii) giving adequate resources to competition and regulatory authorities, (iv) continuing efforts to reduce the overall level of State aid, whilst reorienting aid towards horizontal objectives of common Community interest and targeting it to identified market failures; (deletion) (v) encouraging market entry and effective competition in network industries while pursuing a greater connectivity of national m ...[+++]arkets, (deletion) within the current EU and with candidate countries; (vi) eliminating tax obstacles which difficult the proper functioning of the Internal Market, by establishing a consolidated corporate tax base for those companies incorporated under the European Company Statute, or alternatively for companies operating in several Member States; and (vii) guaranteeing the universality, high quality, and reasonable pricing of services of general interest.