Traduction de «certificat de non imposition » (Français → Anglais) :

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

certificate of good character | certificate of good conduct | penal clearance certificate | police certificate | police clearance certificate

share [ certificate of depository receipt | certificate of depository share receipt | certificate representing shares | depositary receipt | depository receipt | depository share receipt | share certificate | stock certificate | stocks(UNBIS) ]

approval [ certificate of compliance | certificate of conformity | COC | quality certificate | quality certification | approval marks(UNBIS) ]

short-landing certificate [ shortlanding certificate | short landed certificate | certificate of short-landing | bad-order certificate ]

tax system [ taxation | taxation(GEMET) ]

arrange imposition | organise imposition | plan imposition | prepare imposition

Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian PRoperty [ Notice by a Non-Resident of Canada Concerning Disposition or Proposed Disposition of Taxable Canadian Property ]

(e) conditions for issuing, maintaining, amending, suspending or revoking type-certificates, restricted type-certificates, approval of changes to type-certificates, supplemental type certificates, approval of repair designs, individual certificates of airworthiness, restricted certificates of airworthiness, permits to fly and certificates for products, parts or appliances, including:

U. whereas the loss arising from BEPS also clearly demonstrates the lack of a level playing-field between those companies which operate only in one Member State, in particular SMEs, family businesses and self-employed persons and pay their taxes there, and certain MNC which are able to shift profits from high tax to specific low tax jurisdictions and engage in aggressive tax planning, thereby reducing their overall tax base and placing additional pressure on public finances to the detriment of Union citizens and SMEs;

5. Stresses that the Treaty, in line with the subsidiarity principle, allows Member States to determine their own corporate tax rates and tax base until stronger tax convergence measures have been agreed in line with the Treaty; stresses also, however, that the over-complex rules of national tax systems, together with the differences between these systems, create loopholes that are used by MNCs for aggressive tax planning purposes, thus leading to base erosion, profit shifting, a race to the bottom and, ultimately, a suboptimal economic outcome; underlines the fact that this kind of tax avoidance is a negative-sum game for all national budgets taken together, as the increases in tax revenues resulting from harmful practices in one Member ...[+++]State (thanks to derogations, specific deductions or loopholes) do not compensate for the reductions in tax revenues in others; points out that only a more coordinated, joint approach by Member States, which should result in a common framework within which Member States set their tax rates, can prevent further base erosion, harmful tax competition and a tax rate race to the bottom;

(49) In order to ensure uniform conditions for the implementation of this Regulation as regards exports and certain general provisions, implementing powers should also be conferred on the Commission in respect of measures on the treatment of refund certificates by the Member States and the exchange of information and the specific administrative assistance between the Member States as regards the refund certificates, measures on the fixing of the global amount allocated to small exporters and the individual threshold of exemption from ...[+++]the presentation of refund certificates, measures on the issuing of replacement refund certificates and duplicate refund certificates, measures limiting the amounts for which refund certificates may be issued, rejecting amounts applied for in respect of those certificates and suspending the lodging of applications for refund certificates where amounts that exceed available amounts fixed on the basis of the commitments resulting from international agreements, are applied for, necessary procedural rules and technical criteria for the application of other measures with regard of exports, measures on fixing the applicable duty in case of direct offsetting in preferential trade and the related amounts payable on exports to the country or region concerned, measures ensuring that processed agricultural products declared for export under a preferential trade agreement are not in fact exported under a non- preferential agreement or vice versa , measures concerning the methods of qualitative and quantitative analysis of processed agricultural products and non-Annex I goods, the technical provisions necessary for their identification and the procedures for the purpose of their classification in the Combined Nomenclature.