Traduction de «Taxation convention » (Anglais → Français) :

Double Taxation Convention

tax convention [ international tax convention | taxation agreement | taxation convention | taxation treaty | tax treaties(UNBIS) ]

double tax treaty | double taxation agreement | double taxation convention | double taxation treaty | DTA [Abbr.] | DTC [Abbr.] | DTT [Abbr.]

Model Double Taxation Convention on Income and Capital

United Nations Model Double Taxation Convention between Developed and Developing Countries

Arbitration Convention | Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises

Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

Convention of 9 September 1966 between the Swiss Confederation and the Republic of France for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital and for the Prevention of Tax Fraud and Tax Evasion | Convention of 9 September 1966 between the Swiss Confederation and the Republic of France for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital

international convention [ multilateral convention ]

ACP-EU Convention [ ACP-EC Convention ]

Action under Article 25(5) of the Convention concluded between the Republic of Austria and the Federal Republic of Germany concerning the avoidance of double taxation with respect to taxes on income and capital (öBGBl III 182/2002, dBGBl II 2002, 735, and dBStBl I 2002, 584) (‘the German-Austrian Double Taxation Convention’), read in conjunction with Article 273 TFEU, concerning discrepancies between the Republic of Austria and the Federal Republic of Germany in their views on the interpretation and application of Article 11 of that Convention.

– having regard to the UN Model Double Taxation Convention between developed and developing countries ,

55. Urges the Member States to swiftly implement the Commission’s proposal for the introduction of a General Anti-Abuse Rule to counteract aggressive tax planning practices, and include a clause in their Double Taxation Conventions to prevent occurrences of double non-taxation; encourages the Member States to ignore any tax benefits arising from artificial arrangements or those lacking commercial substance; suggests that work be started on formulating for the Member States a standard set of rules on preventing double taxation;

29. Calls on the Member States to work actively in line with the Commission’s Communication and recommendations by taking coordinated and determined EU action against tax fraud, tax evasion, tax avoidance, aggressive tax planning and tax havens, thereby guaranteeing a fairer distribution of the fiscal effort and increased tax revenues; urges the Member States to swiftly implement, among the many specific measures to be taken in this context, the Commission proposals for the introduction of a General Anti-Abuse Rule to counteract aggressive tax planning practices and for the inclusion of a clause in their respective double taxation conventions to prevent occurre ...[+++]nces of double non-taxation;