Translation of "non-resident with canadian tax status " (English → French) :

13. The VAT registration number, if any, and, where the applicant is not registered for VAT, any other means of identifying the applicant by the tax authorities of the Member State of establishment or where it is tax resident, or such further information as required to be satisfied as to the applicant’s fiscal status within the Union.

The VAT registration number, if any, and, where the applicant is not registered for VAT, any other means of identifying the applicant by the tax authorities of the Member State of establishment or where it is tax resident, or such further information as required to be satisfied as to the applicant’s fiscal status within the Union.

The effect of these rules is that investment income earned by non-resident trusts and foreign investment entities on behalf of Canadian residents will be taxed in Canada.

This procedure does not apply to companies as defined in Article 2 of the Income Tax Act, (that is, international holding/trading companies) and to companies which own a vessel registered under the Merchant Shipping Act, and where the resident participation does not exceed 20 %.PLforeigners, who have received permission for residence on the territory of Poland, permission for tolerated stay, refugee status gra ...[+++]nted in Poland or who enjoy temporary protection on its territory, may undertake and pursue economic activity on the territory of Poland on the same rules as Polish citizens.Following reciprocity requirements, if ratified international agreements do not provide otherwise, foreign persons may take up and pursue economic activity on the territory of Poland on the same rules as entrepreneurs having their seat in Poland.When there is no reciprocity, foreign persons have the right to undertake and pursue economic activity on the territory of Poland only in a form of limited partnership, limited liability company and joint-stock company; they have also right to join these companies or to take and buy their shares or stocks.ROthe sole administrator or the Chairman of the Board of Administration as well as half of the total number of administrators of a commercial company shall be Romanian citizens unless otherwise stipulated in the company contract or in its statutes.

On 18 March 1997, the High-Level Panel presented its report which makes over eighty recommendations in the seven main areas of interest to citizens of the Union wishing to move within the Community area. The recommendations dealt with entry and residence, access to employment, social rights and family status, tax and financial status, cultural rights and the particular situation of nationals from non-member countries.

The opening of frontiers and release of market forces are underpinning this trend towards greater approximation between VAT rates, the continuation of which is very important to consumers and growth in Europe despite the current budgetary difficulties (2) The taxation of persons residing in a Member State other than the one in which they work, and in particular the tax status ...[+++] of frontier workers, has been a problem for some time.