Traduction de «préparer l'imposition » (Français → Anglais) :

I support the deletion of the word, 'taxation', from paragraph 22 as I do not believe the Commission should undertake the preparation of an appropriate and feasible framework of regulation and supervision in terms of taxation.

As a basis for the consultation, the Commission has produced a questionnaire that analyses the current tax obstacles such as double taxation, distortions and inefficiencies that are caused by the existence of twenty five different tax systems for passenger cars within the EU and presents four options for the resolution of these problems.

The Commission's actions in the field of indirect taxation will concern inter alia a proposal for a directive in order to facilitate the functioning of the VAT and excise regimes, and the proposal of the passage of a definitive VAT regime before the end of 1994. b) Direct taxation With the objective of eliminating the double taxation of cross-border activites whilst ensuring taxation at least once, the institutions are already working on concrete measures, such as the proposed Directives for interest and royalties, the offsetting of losses, and the proposed extension of the parent-subsidiary and merger directives.

In order to attain this objective, the Member States should take measures to: - heighten the business owner's awareness of the problems inherent in transfers and encourage him to prepare for this operation within his lifetime; - create a financial environment conducive to the successful transfer of SMEs; - enable the businessman to prepare for the transfer in an efficient way; - ensure the continuity of partnerships and sole proprietorships; - provide for the success of family transfers by ensuring that the levying of inheritance tax or gift tax does not jeopardize the survival of the business; - encourage trans ...[+++]fer to a third party when there is no heir within the family.

Now, you'll see that every economist will give you a different way of looking at how you do this. Basically we're saying that this is a highly taxed country, that personal tax rates distort the system, that they encourage the immigration to the United States and the loss— The C.D. Howe has produced a paper and I'm sure Bill is going to be talking to it.

The measures could be targeted, among other things, at the following objectives: - ensuring the continuity of partnerships and sole proprietorships in the case of the death of one of the partners or the owner; - enabling adequate preparation for transfer by providing owners with the appropriate instruments; - encouraging owners to prepare for succession during their life- time, particularly when the transfer cannot take place within the family; - adapting the fiscal treatment of succession to the need to ensure the survival of the business; - preventing international double taxation in the case of cross- border succession.