Traduction de «perte fiscale » (Français → Anglais) :

tax revenue loss | tax shortfall | loss in tax revenue

tax leakage

tax loss | fiscal loss

loss transfer system [ corporate loss transfer system ]

tax loss trading | loss trading

Program Evaluation and Review Technique | critical path method [ PERT | CPM ]

Must Article 5(1) of Council Directive 2011/96/EU (1) of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States be interpreted as meaning that there is withholding tax in the case where a provision of national law requires that a tax be imposed on a distribution of profits by a subsidiary to its parent company in that, in the same taxable period, dividends are distributed and the taxable profits are wholly or partly reduced by the deduction for risk capital and/or by tax losses carried forward, whereas under national law the profits would not be taxable if they remained with the subsidiary and were not distr ...[+++]ibuted to the parent company?

If appropriate, indicate also for how many years the aid will be paid in instalments or over how many years tax losses will be incurred.

a loss for tax purposes is incurred.

a loss for tax purposes is incurred;