Translation of "Source taxation" in German

Source, Company Taxation in the Internal Market, (see footnote 7)

This Directive will eliminate this source of double taxation within the Community.

This source taxation may overlap with the worldwide taxation in the State of residence of the taxpayer.

A number of Member States could only accept any sort of agreement if the issue of residence taxation of pension payouts versus source taxation was also tackled.

Article 3 of the Income Tax Act provides that non-domiciled companies are liable in Iceland to tax on income originating in Iceland (source taxation).

This made source taxation, whereby profits are taxed where they arise, relatively simple to apply.

The communication notes that the removal of double taxation and targeting double non-taxation, may, from a dynamic perspective, be a source of taxation revenue for governments.

The assessment of source taxation and the refund procedures to implement the tax relief provided for in domestic laws or in double taxation conventions result in high compliance costs.

Member States would also be allowed not to apply the exemption from source country taxation if the beneficiary of the payments qualified for a special tax rate on those payments which was lower than the rate normally applied to such payments in the Member State where it was established.

This includes the fact that developing countries are highly dependent on source-based taxation and therefore withholding taxes on outbound payments are an essential component of their tax income.

Furthermore, experience shows that the system of tax deduction at source for the taxation of savings is the most efficient system, rather than trying to impose, across the board, the information exchange system which has its own problems.

The relationship in principle between indirect and direct taxation and the idea of goods and services as a source of indirect taxation are linked to the question of social fairness.

The Authority expressed doubts in the opening decision with regard to the tonnage tax scheme on the points concerning the requirement of registration of the vessel in the IIS thereby excluding from the tax scheme operations of ships registered in other EEA States and the requirement of full tax liability thereby excluding activities subject to source taxation from access to the tonnage tax.

This means subsidising low carbon energy sources through energy taxation and using energy efficiency to offset the pain of that.

I would now like to ask you whether you have discussed matters in your role as representative of the Council with the Finnish government, so that new sources of taxation may be found and support be gained for this idea, which I understood you looked favourably upon, and whether the Council could summon together those still scattered powers that would enable new sources of taxation to be proposed.

It called on Austria to reduce the tax and social security burden on labour affecting low-income earners in particular in a budget-neutral way by relying more on other sources of taxation.

Further broadening the tax base to other sources of environmental taxation, in particular pollution, as well as more broad-based taxation of energy sources, would help in achieving environmental goals while providing room for a tax shift away from the taxation of labour.

A target could be set here, as proposed by the White Paper, to shift the tax burden from labour to other sources of taxation at the rate of at least 1% a year of GDP.

However, the Opinion did mention the importance of replacing taxes on wages by other sources of taxation.

The tax burden should be shifted away from labour to other sources of taxation that are less detrimental to employment and growth while protecting revenue for adequate social protection and growth enhancing expenditures.

To ensure their predictability, there is scope for further broadening of the tax base, in particular by revisiting the currently low taxation on housing property and making greater use of alternative sources, including environmental taxation.

To better ensure their predictability, there is scope for further broadening the tax base and harmonising taxation, in particular by revisiting the currently low taxation on housing property, and making greater use of alternative sources, including environmental taxation.

Meanwhile, more growth-friendly taxation sources which allow the reduction of the tax burden on labour are under-utilised.

Among the other sources encountered, taxation records are hampered by incomplete coverage and, in many Member States, by regimes that levy tax at a flat rate per hectare (the "forfait" approach) rather than on actual income.