Übersetzung für "Voluntary disclosure" in Deutsch

The IRS announced a new voluntary disclosure on 6 September 2019.

RNE is submitting this declaration of conformity in the spirit of voluntary self-disclosure.

Any registration implies the voluntary disclosure of your personal data.

This can be explained by the fact that Member States provide figures on the basis of voluntary disclosure.

But companies' voluntary disclosure of environmental data in annual accounts and annual reports is low.

Further voluntary disclosure of data during catalogue orders help us to address you personally in an appropriate way.

Where the beneficial owner opts for this voluntary disclosure procedure or otherwise declares his or her interest income obtained from a Swiss paying agent to the tax authorities in his or her Member State of residence, the interest income concerned shall be subject to taxation in that Member State at the same rates as those applied to similar income arising in that State.

Where the beneficial owner opts for this voluntary disclosure procedure or otherwise declares his interest income obtained from a Liechtenstein paying agent to the tax authorities in his Member State of residence, the interest income concerned shall be subject to taxation in that Member State at the same rates as those applied to similar income arising in that State.

Voluntary disclosure of profit forecasts in a share registration document should be presented in a consistent and comparable manner and accompanied by a statement prepared by independent accountants or auditors.

The "certificate" procedure allowing beneficial owners resident for tax purposes in one Member State to avoid the imposition of a withholding tax on interest received in another Member State listed in Article 10(1) of Directive 2003/48/EC should be abandoned, as less information is obtained from that procedure than from the alternative procedure of voluntary disclosure to the State of residence of the beneficial owner and as it is more cumbersome for beneficial owners.

In addition to the compulsory disclosure referred to in Article 16, and to the voluntary disclosure provided for under paragraph 2 of this Article, Member States may allow the documents and particulars concerned to be disclosed, in accordance with Article 16, in any other language(s).

For the Member States exchanging information or having opted for the voluntary disclosure provision of Article 13, the number of records sent and received.

Coping with the use of conduit vehicles established in third countries in a way which is coherent with freedom of capital movements (parallel need to replace the certificate procedure to avoid the withholding tax with the simplest procedure of voluntary disclosure of information to the tax authorities)

Voluntary disclosure of corporate statements by applicants for immunity and reduction of fines should be precluded at least until a statement of objections has been issued.

It deals with issues on the transition from the existing Agreement to the amended Agreement, with regard to requests for information, credits available to beneficial owners for withholding tax, final payments of withholding tax by Andorra to Member States and final exchanges of information under the voluntary disclosure mechanism.

In addition to the mandatory disclosure referred to in Article 3, and to the voluntary disclosure provided for under paragraph 2 of this Article, Member States may allow the documents and particulars concerned to be disclosed, in accordance with Article 3, in any other language(s).

For the Member States exchanging information or having opted for the voluntary disclosure provision under Article 13, the amount of sales proceeds within their territory which is subject to exchange of information under Article 9, split by Member State or Dependant and Associated Territory of residence of the beneficial owners.

For Member States exchanging information or having opted for the voluntary disclosure mechanism, the amount of interest payments subject to exchange of information, split by type of interest payments according to the categories set out in Article 8(2).

For the Member States exchanging information or having opted for the voluntary disclosure provision under Article 13, the amount of interest payments within their territory which is subject to exchange of information under Article 9, split by Member State or Dependant and Associated Territory of residence of the beneficial owners.

On the revenue side, the additional measures involve concrete actions to reduce fraud on capital gain tax, a reduction of the deductibility of costs in corporate income tax and the application of a stricter regime in relation to voluntary disclosure of tax fraud.

These include a withholding tax on savings-interest paid to residents of EU Member States, a mechanism that allows revenue-sharing with the Member State of residence of the recipient of the interest, voluntary disclosure of information regarding interest payments if the taxpayer so agrees and the exchange of information on request in cases of tax fraud or the like.

According to the Commission, Luxembourg cannot provide for an exemption from withholding tax in situations other than those expressly provided by article 13 of the Directive (the so-called "voluntary disclosure" procedure which allows the beneficial owner expressly to authorise the paying agent to report information to the tax authorities of his State of residence and the "certificate procedure" which ensures that withholding tax is not levied when the beneficial owner presents to his paying agent a certificate drawn up by his Member State of residence for tax purposes).