Übersetzung für "Double non-taxation" in Deutsch

This can result in uncertainty, increased costs and potential double taxation or double non-taxation.

This provision would put a stop to the possibility of double taxation or non-taxation.

Non harmonisation of FTT leads to tax arbitrage and potential double or non taxation.

This gives rise to mismatches in taxation which in turn can cause either double or non-taxation.

In 2012 the Commission carried out a public consultation on double non-taxation in the internal market.

These provisions are intended to prevent double taxation in the Single Market, but sometimes lead to double NON-taxation.

The most important of these problems, which is in third place chronologically, relates to situations of double taxation or non-taxation when there are differences in the tax systems, as is the case within the European Union.

However, the resolution mentions the need, inter alia, for tackling double taxation and double non-taxation, and this means, by definition, that there is a cross-border element that, by definition, is one of the aspects of the internal market.

Having said this, the ECOFIN Council of 16 October expressly approved the Commission proposal to take measures in order to tackle double taxation and double non-taxation.

Whereas the abolition as from 1 January 1993 of tax on imports and tax relief on exports for trade between the Member States makes it necessary to have transitional measures in order to ensure the neutrality of the common system of valued added tax and to avoid situations of double-taxation or non-taxation;

In order to avoid double or non-taxation, it is necessary to harmonise the rules governing the place of supply of the transmission and transportation services.

Whereas, as a result of the abolition on that date of the imposition of tax on importation and remission of tax on exportation in trade between the Community as constituted at present and the new Member States, and between the new Member States themselves, transitional measures are necessary to safeguard the neutrality of the common system of value added tax and prevent situations of double taxation or non-taxation;

Otherwise the chargeability of SPVs could still differ between the Member States, possibly resulting in double or non-taxation.

Using Council regulations rather than directives would achieve greater harmonisation, enabling in particular the EU to avoid double or non-taxation or to set out the VAT obligations of non-established businesses.

Provisions directly governing the levying of direct and indirect taxes and aimed at preventing fraud, evasion6 or tax avoidance7 are necessary to eliminate cases of double non-taxation in cross-border situations and to prevent circumvention of existing provisions, particularly in the VAT field.

Thus, the objective of guidelines, which is to ensure the uniform application of the common VAT system, is frustrated, with the result that, not only traders, but also Member States are left without legal certainty and, for cross-border transactions, exposed to the risk of double taxation or non-taxation.

According to the present proposal, the Commission, assisted by the Committee, would decide on a common application of provisions in the Sixth Directive, particularly where the absence of uniform application could lead to double taxation or non-taxation.

Specifically, Member States are encouraged to include a clause in Double Tax Conventions (DTCs) concluded with other EU Member States and with third countries to resolve a specifically identified type of double non-taxation.

In addition to suggesting a clarification that tax treaties are not intended to create opportunities for double non-taxation, the report recommends, inter alia, the inclusion in the multilateral instrument of a general anti-abuse rule based on a ‘principal purpose test’ (PPT) of transactions or arrangements.

The global economic interdependence and the interaction of national tax rules can lead to double taxation or double non-taxation of multi-national enterprises.

Hybrid mismatch arrangements exploit differences in the tax treatment of an entity or instrument under the laws of two or more tax jurisdictions to achieve double non-taxation.

In order to avoid different approaches amongst Member States, which may lead to double taxation or non-taxation, and in order to enhance legal certainty for operators, a common rule should be established that, provided certain conditions are met, the transport of the goods should be attributed to one supply within the chain of transactions.

For instance, mismatches in the legal qualification of entities or payments, leading to double taxation or double non-taxation, would be eradicated in relations amongst companies applying the common corporate tax rules.