Translation of "Intra-company pricing " (English → French) :

intra-company pricing | transfer pricing

intra-company transfer price

intra company-transfer pricing

transfer price | intercompany price | intercompany transfer price | intra-group price

inter - intra company service coordination | ISC [Abbr.]

intercompany pricing [ inter-company pricing ]

adjusting fuel prices in line with company procedures | adjustment of fuel prices in line with company procedures | adjust fuel prices in line with company procedures | adjust fuel prices in line with the company procedures

establish menu prices according to company's budget | fix menu prices | set item prices on menu | set prices of menu items

X. whereas the practice of rulings developed, in the framework of a closer and more cooperative relationship between tax administrations and taxpayers, as a tool to tackle the increasing complexity of the tax treatment of certain transactions in an increasingly complex, global and digitalised economy; whereas – despite Member States’ asserting that rulings are not discretionary, but merely a tool to clarify existing tax legislation, while keeping them secret – its special committee’s work has confirmed that tax rulings can be issued without any legal framework through informal or discretionary arrangements, that support tax-driven structures which rely on tax planning tools typically used by MNCs to reduce their tax contribution; whereas ...[+++] this seems to be an issue particularly – although not exclusively – with rulings related to pricing of intra-company transfers (so-called Advance Pricing Agreements); whereas, in providing legal certainty only to some selected actors, they might create inequality between companies to which they have been granted and companies in the same sector which have no access to them;

X. whereas the practice of rulings developed, in the framework of a closer and more cooperative relationship between tax administrations and taxpayers, as a tool to tackle the increasing complexity of the tax treatment of certain transactions in an increasingly complex, global and digitalised economy; whereas – despite Member States’ asserting that rulings are not discretionary, but merely a tool to clarify existing tax legislation, while keeping them secret – its special committee’s work has confirmed that tax rulings can be issued without any legal framework through informal or discretionary arrangements, that support tax-driven structures which rely on tax planning tools typically used by MNCs to reduce their tax contribution; whereas ...[+++] this seems to be an issue particularly – although not exclusively – with rulings related to pricing of intra-company transfers (so-called Advance Pricing Agreements); whereas, in providing legal certainty only to some selected actors, they might create inequality between companies to which they have been granted and companies in the same sector which have no access to them;

It is therefore important to improve the way companies determine their intra-group prices and to make sure that lower tax rates for intellectual property (brands and patents) are linked to where the underlying Research and Development (RD) activity takes place.

107. Takes the view that ensuring a level playing field for companies in the internal market also depends on combating social dumping, which should be regarded as an anticompetitive practice; believes that the Commission should look out for intra-EU dumping practices, whereby a firm, internationally or domestically, sells units below the production price to bankrupt one or more competitors; believes that the Commission should therefore strive towards upward convergence of Member States in terms of economic and social performance; underlines the need for structural reforms to include an overhaul of the taxation system in order to comba ...[+++]t fraud, tax evasion and tax havens;