Traduction de «Franchise tax » (Anglais → Français) :

‘indirect taxes’ means sales, excise, turnover, value added, franchise, stamp, transfer, inventory and equipment taxes, border taxes and all taxes other than direct taxes and import charges,

On the basis of two tax rulings given by the Luxembourg authorities in 2009, McDonald's Europe Franchising has paid no corporate tax in Luxembourg since then despite recording large profits (more than €250 million in 2013).

*Question No. 73 Ms. Dawn Black: With regards to private contracting for food services on Canadian Forces Wings, Bases or Stations: (a) were requests for proposals (RFPs) issued for private companies to create franchise services for food services on military bases at any time over the last two years; (b) if RFPs were issued, was Public Works and Government Services Canada involved during the tendering process and were the tenders administered in accordance with the Financial Administration Act; (c) what directorate, group or principal of the Department of National Defence (DND) administered or managed the tendering process; (d) if, an ...[+++]d when, contracts were awarded, what were the agreements for utility costs such as water, electricity, heat, and sewage with the winning bidders; (e) for government-owned infrastructure occupied by private sector franchises or companies, are there lease or rental agreements in place; (f) who are the owners of freestanding buildings on military wings and bases, and if the sole occupant and owner is a franchise or company, how are the property taxes assessed and paid, including all utilities for these buildings; (g) for government-owned facilities that are occupied either partially or solely by private sector franchises or companies, how are maintenance costs to building repairs or preventive maintenance schedules handled for the private sector occupants, and who performs the work; (h) are private sector franchises required to carry and show proof of insurance for personal liability, personal and property damages for these facilities; (i) are there service level agreements set up for emergency services such as police, fire and paramedics between franchises, companies and DND; (j) who are the contract managers for any contracts let for private franchises; (k) what is the length of each contract for all aspects of utility costs, leasing, and rental agreements; (l) has there been any loss in income to any base commander’s budget b ...

I have had lots of experience over the last couple of decades dealing with border states, working with Senator Wallin on the New Jersey franchise tax and, just recently, with Michigan under the Michigan business tax.