Translation of "translation of entreprises utilisée dans " (French → English) :

21. Notes that tax planning strategies can be based on the structuring of corporations, financing arrangements for their branches or transfer pricing disconnected from real economic activities, allowing artificial shifting of profit across jurisdictions with the objective of reducing the global tax contribution of companies; notes with great concern that a growing number of letterbox companies are used in the EU but are companies only in name and are used exclusively for tax evasion purposes; notes the specific example of McDonalds, whose tax practices were shown in a report by a coalition of trade unions to have cost European countrie ...[+++]s over EUR one billion in lost taxes between 2009 and 2013 ;

21. Notes that tax planning strategies can be based on the structuring of corporations, financing arrangements for their branches or transfer pricing disconnected from real economic activities, allowing artificial shifting of profit across jurisdictions with the objective of reducing the global tax contribution of companies; notes with great concern that a growing number of letterbox companies are used in the EU but are companies only in name and are used exclusively for tax evasion purposes; notes the specific example of McDonalds, whose tax practices were shown in a report by a coalition of trade unions to have cost European countrie ...[+++]s over EUR one billion in lost taxes between 2009 and 2013;

(b) the Canadian indebtedness is used or held by the foreign affiliate, throughout the period in the taxation year that that Canadian indebtedness was used or held by the foreign affiliate, in the course of carrying on a business (referred to in this subsection as the “foreign life insurance business”) that is a life insurance business carried on outside Canada (other than a business deemed by paragraph (2)(a.2) to be a separate business other than an active business), the activities of which are regulated

(ii) is used exclusively for the purpose of earning income from a business and is used on a regular and continuous basis for meeting clients, customers or patients of the registrant in respect of the business;

in the case of water used in a food-production undertaking, at the point where the water is used in the undertaking.

(Return tabled) Question No. 486 Ms. Hélène Laverdière: With respect to financial assistance issued by Export Development Canada (EDC): (a) for the fiscal years 2009-2010 and 2010-2011, what is the total value of general corporate purpose loans; (b) what is the due diligence procedure regarding general corporate purposes loans; (c) what standards are used to assess the potential adverse environmental, social and human rights impacts associated with corporate activities that are funded through general corporate purpose loans; (d) what sources of information are used in order to assess the compliance standards referenced in subquestion ...[+++](c); (e) what is EDC’s process for monitoring ongoing compliance by its clients with the standards referenced in subquestion (c), and what steps are taken in the event of non-compliance; (f) for all debt relief initiatives designed to reduce sovereign debt for each of the fiscal years from 1999-2000 to 2010-2011, (i) how many payments were received from the Government of Canada, (ii) what is the amount of payment, (iii) what countries received debt relief; (g) what is the total value of loans, lines of credit, guarantees and insurance provided by EDC to companies incorporated in tax havens as defined by the OECD in 2009, 2010 and 2011; (h) for all loans, lines of credit, guarantees and insurance to companies for exploration, extraction, transportation and processing of oil, gas and coal, for the fiscal years 2009-2010 and 2010-2011, (i) what is the name of the client for each transaction, (ii) what is the value of each transaction, (iii) what is the country of operation for each transaction; and (i) for all credit facilities and loans to Talisman Energy Inc. since 2006, (i) what is the dollar amount of each transaction, (ii) what is the description of each transaction, (iii) what is the country of investment for each transaction, (iv) are any applications currently being assessed?

As indicated in the follow-up note, the definition of corporate social responsibility used by the Commission and EU Member States encompasses measures undertaken by firms themselves on a voluntary basis, not as a response to compulsory regulation.

The obligation for a business to use the commercial name used in its country of establishment when registering a branch, combined with the obligation to use a name that may not be confused with that of existing businesses in Sweden, makes it virtually impossible for those businesses, whose name risks being confused with that of Swedish businesses, to operate in Sweden.

9'. storage facility' shall mean a facility used for the stocking of natural gas and owned and/or operated by a natural gas undertaking, excluding the portion used for production operations and any LNG facility; "

The Committee suggests that techniques used in the private sector by the many firms that have both production arms and financing arms (such as firms involved in telecommunications, power generation or vehicle production) be used in the public sector to deal with any potential conflicts.