Übersetzung für "Formula apportionment" in Deutsch

Such a group member shall be excluded from the calculation of the apportionment formula.

The lion's share of the positive economic impact of consolidation and formula apportionment is due to lower compliance costs.

The consolidated tax base shall be shared between the group members in each tax year on the basis of a formula for apportionment.

This will ensure that once the full initiative materialises with the adoption of consolidation and the apportionment formula, all taxpayers under the rules of the common base will automatically move into the CCCTB scheme.

The EESC, however notes that there is considerable scope for disputes between national competent authorities of Member States and the principal tax authority concerning requests for an opinion by the competent authority, revenue audits and formula apportionment issues.

In addition, as the architecture of the common tax base should be expected to impact on national budgets, especially through the formula apportionment, it is critical that the rules which define its composition be applied consistently and efficiently.

Although the USA example illustrates that formula apportionment can work without standardised factors and weightings, it is now generally accepted that this is not ideal.

For this purpose the USA and Canada use a formula apportionment system which allocates the tax base according to a key composed of factors such as payroll, property and/or sales.

The move from separate accounting to formula apportionment exerts a negligible effect on GDP and welfare.

It is recommended to use the respective share in the total payroll (50%) and overall turnover (50%) of the participating business in each Member State concerned as apportionment formula.

However, it would be unrealistic to expect Member States to enter into negotiations on a new method without a comparison between the old (separate accounting) and the new (formula apportionment).

Taxation via formula apportionment is effectively a tax on the factors and therefore must reflect the source of income generation as closely as possible.

Whether this is the best approach or not, and whether potential manipulation can be controlled, remains open and is perhaps the most unsatisfactory aspect of formula apportionment.

They also need the apportionment formula in consolidation to ensure a fair link between where companies make their profits in the EU and where they are taxed.

Under the EDF, the Member States currently make available on average 0.028% of their GNI, with the actual figure varying according to the existing apportionment formula between 0.016% for Ireland and 0.041% for France.

Under the CCCTB, once the company’s tax base is determined, it will then be shared out (apportioned) to all Member States in which the company is active on the basis of a fixed apportionment formula.

Once the tax base of the company has been established, the company's taxable profits will be shared out between the Member States in which the company is active using an apportionment formula (see below).

A single set of rules to calculate business profits, combined with the new apportionment formula that clearly distributes taxing rights, will make it clear what profits should be taxed and where.

Firstly, no account is taken of the tax ratio in the apportionment formula ¡ the yield of household taxes is the only factor considered, with the result that, given identical tax ratios, a rich "commune" ­ which has a large tax basis ­ will receive a higher VRTS grant than a poor "commune".

Ihe formula apportionment is, for 80 % of the funds, based on (a) population, (b) poverty (double-weighted) and (c) the extent of overcrowding in housing.