Traduction de «income tax questions » (Anglais → Français) :

Income Tax Questions?

sign income tax return | validate income tax returns, certify income tax returns, authenticate income tax returns | sign income tax returns | sign tax returns

corporation tax [ corporate income tax | profits tax | Corporate income tax(STW) | Profit taxation(STW) | excess profits tax(UNBIS) ]

income taxes recoverable | current income tax asset | current tax asset | income tax receivables | income tax refund receivable | income taxes currently recoverable | income taxes receivable | income taxes refundable

income taxes recoverable [ current income tax asset | current tax asset | income tax receivables | income tax refund receivable | income taxes currently recoverable | income taxes receivable | income taxes refundable ]

future income tax expense | cost of future income taxes | deferred income tax expense | deferred income taxes | deferred tax expense | future income taxes | future tax expense

tax on investment income [ tax on unearned income ]

Income Tax Amendments Revision Act [ An Act to revise certain income tax law amendments in terms of the revised Income Tax Act and Income Tax Application Rules ]

real estate income | real estate taxes | cadastral taxation | real estate revenues

The key question is how far the higher expenditure relative to GDP in the less prosperous regions is accompanied by higher taxes and other charges to fund this higher level -- or how far, in other words, the effect of the higher spending is offset by higher charges levied on income in the regions concerned.

Declare that the Portuguese Republic has failed to fulfil its obligations under Articles 21 TFEU, 45 TFEU and 49 TFEU and Articles 28 and 31 of the EEA Agreement in adopting and maintaining in force legislation, in the form of Articles 10 and 38 of the Código do imposto sobre o rendimento das pessoas singulares (Law on the income tax of natural persons) (‘the CIRS’), pursuant to which a taxable person who (i) exchanges shares and transfers his place of residence abroad or (ii) transfers assets and liabilities relating to an activity carried out on an individual basis in return for shares in a non-resident company, must, in the former cas ...[+++]e, include, in relation to the transactions in question, any income not taxed in the last fiscal year in which the taxable person was still regarded as a resident taxpayer, whereas, in the latter case, he does not benefit from a deferment of tax resulting from the transaction in question;

Questions addressed to experts mainly focused on notional interests, Country-by-Country-Reporting (CBCR), publication of tax rulings, network of bilateral treaties for double taxation,the methodology for the calculation of effective versus statutory tax rates and the excess profit ruling practice (= Belgian company may exclude from its taxable income those profits that would not have been realized in a “stand alone” situation).

The objective of the corporate income tax system is to generate revenue for the budget. The question arises whether this objective is taken into account where companies unduly reduce their tax base by using loss carry-forwards from shell companies.