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Les régimes préférentiels continuent de poser problème. Les préoccupations actuelles sont liées pour l’essentiel aux régimes préférentiels qui peuvent être utilisés pour transférer artificiellement des bénéfices et au manque de transparence entourant des décisions administratives relatives à des contribuables. Le rapport définit une méthodologie approuvée par les pays pour établir l’existence d’une activité substantielle. Dans le cas des régimes relatifs à la propriété intellectuelle tels que les régimes spéciaux applicables aux brevets (« patent boxes »), un consensus s’est dégagé autour de l’approche du « lien ». Dans cette approche, les dépenses réalisées dans le pays est le critère retenu pour mesurer l’activité substantielle, ce qui permet d’assurer que les contribuables qui bénéficient d’un régime préférentiel ont bien conduit des activités de recherche‑développement et effectué les dépenses correspondantes. Ce principe est applicable à d’autres régimes préférentiels, de sorte que la réalisation d’une activité substantielle devienne la condition à l’octroi d’avantages fiscaux au contribuable, et que ce dernier soit tenu de prouver qu’il a bien réalisé les principales activités génératrices de revenu. Dans une optique de transparence, un cadre d’échange spontané de renseignements a été adopté pour couvrir les décisions de l’administration qui seraient susceptibles, en l’absence d’un tel échange, de soulever des préoccupations en matière de BEPS. Le rapport décrit également les résultats obtenus par l’application à différents régimes préférentiels des facteurs définis par le Forum sur les pratiques fiscales dommageables, de l’exigence d’une activité substantielle et des nouvelles mesures en faveur de la transparence.
Corporations --- Taxation --- Law and legislation --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial
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Corporations --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Taxation --- Law and legislation
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Company law. Associations --- Corporations --- Law and legislation --- Finance --- 347.728 <44> --- -Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Bijzonder vennootschaprecht: aandelen, obligaties, openbare uitgiften, emissies, openbaar aanbod, liquidatie--Frankrijk --- -Law and legislation --- -Corporations --- -Bijzonder vennootschaprecht: aandelen, obligaties, openbare uitgiften, emissies, openbaar aanbod, liquidatie--Frankrijk --- 347.728 <44> Bijzonder vennootschaprecht: aandelen, obligaties, openbare uitgiften, emissies, openbaar aanbod, liquidatie--Frankrijk --- -347.728 <44> --- Business corporations --- Droit commercial --- Corporations - Law and legislation - Finance - France --- Capital --- Societe anonyme (sa)
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Elite (Social sciences) --- Power (Social sciences) --- Elite (Sciences sociales) --- Pouvoir (Sciences sociales) --- Executives --- Directors of corporations --- Corporations --- -Directors of corporations --- -Corporations --- -Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Corporate directors --- Corporation directors --- Corporate governance --- Business executives --- Company officers --- Corporate officers --- Corporation executives --- Managers --- Management --- -Executives --- Capitalists and financiers --- France --- History --- 20th century --- Business corporations --- Executives - France. --- Directors of corporations - France. --- Corporations - France.
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Corporations --- Finance --- Accounting --- 657 --- -Corporations --- -Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Accountancy --- Accounting. --- Finance. --- -Accountancy --- 657 Accountancy --- -657 Accountancy --- Business corporations --- Sociétés --- Finances --- Comptabilité --- Business finance --- Capitalization (Finance) --- Corporate finance --- Corporate financial management --- Corporation finance --- Financial analysis of corporations --- Financial management, Corporate --- Financial management of corporations --- Financial planning of corporations --- Managerial finance --- Going public (Securities) --- Corporate accounting --- Corporate financial reporting --- Corporation accounting --- Corporations - Finance --- Corporations - Accounting
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Corporations --- Finance --- 658.15 --- -Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Private financial management. Financial administration of enterprises --- Finance. --- -Private financial management. Financial administration of enterprises --- 658.15 Private financial management. Financial administration of enterprises --- -658.15 Private financial management. Financial administration of enterprises --- Business corporations --- Business finance --- Capitalization (Finance) --- Corporate finance --- Corporate financial management --- Corporation finance --- Financial analysis of corporations --- Financial management, Corporate --- Financial management of corporations --- Financial planning of corporations --- Managerial finance --- Going public (Securities) --- Corporations - Finance
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History of France --- anno 500-1499 --- Corporations --- History --- -34 <09> --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Rechtsgeschiedenis --(algemeen) --- 34 <09> Rechtsgeschiedenis --(algemeen) --- 34 <09> --- Corporations - France - History
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Financial law --- France --- Greece --- Consolidation and merger of corporations --- Banking law --- Entreprises --- Banques --- Law and legislation --- Fusion --- Droit --- Corporations --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Banks and banking --- Law, Banking --- Financial institutions --- Finance
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Corporation law --- Law --- Sociétés --- Droit --- Corporations --- -341.2422 --- Uh5.1 --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Law and legislation --- -Corporations --- -Corporation law --- Sociétés --- European Union countries
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Corporations --- Accounting --- -347.719 EC --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Boekhoudrecht. Koopmansboekhouden. Handelsboekhouden: Balansen. Jaarrekening--EC --- 347.719 EC Boekhoudrecht. Koopmansboekhouden. Handelsboekhouden: Balansen. Jaarrekening--EC --- 347.719 EC --- Corporations - France - Accounting
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