Übersetzung für "Tax transparent" in Deutsch

My country has a very transparent tax regime.

A transparent tax system is conducive to growth.

We create legal and tax foundations for transparent, safe and effective business solutions.

Good tax practice and transparent reporting should be considered a board responsibility.

Furthermore, TV2 receives a number of advantages that are not transparent (tax exemption, interest waiver, etc.).

Finally, the report questions the tax structure of venture capital funds and calls on the Commission to encourage each Member State to adopt laws permitting tax-transparent funds to be created in their country and to recognise transparent funds established in a similar way in other Member States.

I also believe that observance of the country of origin principle for VAT on distance selling and e-commerce is the only viable basis for a coherent and transparent tax framework to allow the free movement of goods.

I would ask the Commissioner to confirm that such clear and transparent tax incentives would still be permitted under any proposals he brings forward.

Still, Thatcherite ideas about lower and more transparent tax structures and central control of budgetary expenditures are definitely key parts of his agenda.

But as capital flight decreases because of the emergence of a more transparent tax regime and legal system, sufficient sources of domestic investment should become available.

Similarly, this is the case when shareholders of companies entering into the transactions governed by the Directive are treated for tax purposes as transparent.

The Commission has not yet attempted to tackle either of these issues nor in harmonising the tax basis for company taxation to bring about a homogenous and transparent tax regime in all Member States.

By targeting drivers of competitiveness, such as education and vocational training, technological progress and innovation, information and communication technologies, macroeconomic stability, the rule of law, good governance (including in the tax area), transparent and well-functioning institutions and a solid policy framework for supporting small and medium-sized enterprises in particular in technology sourcing and the development of investment projects, as well as sustainable management and valorisation of environmental assets, OCTs could increase their potential to become centres of regional excellence.

For this purpose the assessment e.g. of the 'hybrid' character of an entity (i.e. one which is considered to be tax-transparent by one State and opaque by another) can of course only be made from the perspective of those Member States taking part in the pilot scheme and not by a Member State which is not that of any of the entities in the 'Home State Group'.

Unlike the example of incorporated companies, the inclusion of internationally active partnerships and other tax-transparent or hybrid entities within the scope of the scheme could, for instance, lead to diverging opinions on the correct application of existing double-taxation treaties, especially when the partners are residents of other Member States other than that in which the partnership is located.

The French authorities claim that the combined provisions of the second paragraph of Article 39 C and Article 39 CA of the General Tax Code are a means of ex ante control by the tax authorities aimed at combating tax avoidance through the abuse of movable asset financing operations by tax-transparent structures such as EIGs.

Although derogations from the ceiling in principle on depreciation provided for in the second paragraph of Article 39 C of the General Tax Code are admissible, they should be based only on criteria the fulfilment of which would be capable of preventing recourse, for tax optimisation purposes, to the financing of the said assets by means of tax-transparent structures such as EIGs.

It should be pointed out further in this connection that, unlike financing methods which do not entail recourse to an EIG, a financing operation using as an intermediary such a tax-transparent structure makes it possible to achieve tax optimisation, any losses posted by an EIG during the first few years of its activity being deductible from the taxable profits earned by its members from their current activities.

The Commission considers that the tax transparent status of EIGs enshrined in Articles 48 and 49 TRLIS merely enables different operators to join and finance any investment or carry out any economic activity.

In the present case, the Commission considers that, by limiting the amount of deductible depreciation, the second paragraph of Article 39 C of the General Tax Code does in fact seek to combat abusive recourse to tax-transparent structures with a view to achieving a tax saving as part of operations to finance assets leased out or otherwise made available.