Traduction de «value creation » (Anglais → Français) :

whereas the overall principle of corporate taxation in the Union should be that taxes are paid in the countries where a company's actual economic activity and value creation take place; whereas criteria should be developed to ensure that this occurs; whereas any use of 'patent box' or other preferential tax regimes must also ensure that taxes are paid in the place where value is generated, according to the criteria defined in BEPS Action 5, while also setting common European definitions for what qualifies as R&D promotion, and what does not, and for harmonising the use of patent and innovation boxes including advancing to 30 June 2017 ...[+++]the abolition of the old regime;

(iii) whereas the overall principle of corporate taxation in the Union should be that taxes are paid in the countries where a company's actual economic activity and value creation takes place; whereas criteria should be developed to ensure that this occurs; whereas any use of 'patent box' or other preferential tax regimes must also ensure that taxes are paid in the place where value is generated, according to the criteria defined in BEPS Action 5, while also setting common European definitions for what qualifies as RD promotion, and what does not, and for harmonising the use of patent and innovation boxes including advancing to 30 June ...[+++] 2017 the abolition of the old regime;

118. Stresses that, to restore the link between taxation and economic substance and to ensure that taxes are paid in the countries where actual economic activity and value creation take place, as well as to correct existing mismatches, ‘formula apportionment’ should differentiate between sectors, to take into account their specific features, in particular with regard to digital businesses since the digital economy makes it more difficult for tax authorities to determine where value is created; calls on the Commission to consider carefully Parliament’s position on CCCBT and to adopt a formula apportionment which reflects the real economi ...[+++]c activities of companies; calls on the Commission to continue its work on concrete options for the design of this allocation key, in particular with a view to anticipating, for each sector, the impact on the tax revenue of each Member State, according to the structure of its economy; stresses, furthermore, that the CCCTB is a useful means of combating BEPS and creating European added value regardless of whether or not the tax revenue might be partially used as a new own resource for the EU budget;

116. Stresses that, to restore the link between taxation and economic substance and to ensure that taxes are paid in the countries where actual economic activity and value creation take place, as well as to correct existing mismatches, ‘formula apportionment’ should differentiate between sectors, to take into account their specific features, in particular with regard to digital businesses since the digital economy makes it more difficult for tax authorities to determine where value is created; calls on the Commission to consider carefully Parliament’s position on CCCBT and to adopt a formula apportionment which reflects the real economi ...[+++]c activities of companies; calls on the Commission to continue its work on concrete options for the design of this allocation key, in particular with a view to anticipating, for each sector, the impact on the tax revenue of each Member State, according to the structure of its economy; stresses, furthermore, that the CCCTB is a useful means of combating BEPS and creating European added value regardless of whether or not the tax revenue might be partially used as a new own resource for the EU budget;

15. Applauds the Commission’s transversal approach to IP and stresses the importance of a holistic approach that is both coherent and coordinated in areas where all other policy fields (such as competition, trade, energy, the environment, innovation, structural funds, the Single Market etc.) take into account the aims of RISE; recalls, in this connection, the European Coal and Steel Community (ECSC) which proves that successful, integrated and innovative action is possible in the field of IP, and that it generates growth and employment, promotes its own integration and is of a social partnership nature; holds that RISE should be based upon a horizontal rather than a vertical IP concept; believes that – while paying due attention to the b ...[+++]asic industries – sector-specific measures should support value chains and activity clusters with a high growth potential and must be connected to sectoral specialisation promoting high-tech and high-value-added strategies as well as innovation, skills, entrepreneurship, employment and creativity; notes, in this regard, the sectoral strategies in the motor vehicle (CARS 2020) and steel (steel action plan) industries and calls upon the Commission to adopt appropriate measures to implement those strategies; calls on the Member States and the Commission also to give sufficient focus to sectors with solid know-how and a high degree of RD investment and added-value creation including process innovation;

It offers, in particular, opportunities for social value creation by making efforts towards addressing the goal of sustainability of the whole product lifecycle: using raw material more efficiently and improving effectively the recycling and recovering of raw materials.