Übersetzung für "Harmful tax measure " (Englisch → Deutsch) :

harmful tax measure | tax measure with harmful effects

tax measure | tax provision | taxation measure

Ordinance of 29 June 2011 on the Use of the Earmarked Mineral Oil Tax for Air Traffic Measures [ MinATO ]

91. Calls on the Member States and the EU institutions, which share the political responsibility for the current situation, to put an end to harmful tax competition and fully cooperate in order to eliminate mismatches – and refrain from creating further mismatches – between tax systems and harmful tax measures which create the conditions for massive tax avoidance by MNCs and tax base erosion within the internal market; calls, in this connection, on the Member States to notify the Commission and other Member States about any relevant changes to their corporate taxation law that could have an impact on their effective tax rates or on any ...[+++]other Member State’s tax revenue; stresses that the Member States that play a pivotal role in facilitating tax avoidance should take responsibility and lead the efforts to improve tax cooperation within the EU;

154. Calls on the Commission to use all the tools at its disposal to foster a more coordinated approach vis-à-vis developed countries in order to promote greater reciprocity in tax matters, in particular with regard to the exchange of information with the United States of America following the entry into force of the Foreign Account Tax Compliance Act; calls also on the Commission, against the background of the agreement of 27 May 2015 between the EU and Switzerland on the automatic exchange of financial account information, to monitor carefully, with a view to preserving the single market, the agreed phasing out of some harmful tax practices in Switzerland, in line with BEPS guidelines, and that no new ...[+++]harmful tax measures are introduced in the future; calls on the Commission in its ongoing negotiations with Switzerland to suggest the introduction of controlled foreign companies rules in Swiss law; insists that the Commission must ensure that Switzerland follows the EU approach on taxation and report to Parliament;

90. Calls on the Member States and the EU institutions, which share the political responsibility for the current situation, to put an end to harmful tax competition and fully cooperate in order to eliminate mismatches – and refrain from creating further mismatches – between tax systems and harmful tax measures which create the conditions for massive tax avoidance by MNCs and tax base erosion within the internal market; calls, in this connection, on the Member States to notify the Commission and other Member States about any relevant changes to their corporate taxation law that could have an impact on their effective tax rates or on any ...[+++]other Member State’s tax revenue; stresses that the Member States that play a pivotal role in facilitating tax avoidance should take responsibility and lead the efforts to improve tax cooperation within the EU;

152. Calls on the Commission to use all the tools at its disposal to foster a more coordinated approach vis-à-vis developed countries in order to promote greater reciprocity in tax matters, in particular with regard to the exchange of information with the United States of America following the entry into force of the Foreign Account Tax Compliance Act; calls also on the Commission, against the background of the agreement of 27 May 2015 between the EU and Switzerland on the automatic exchange of financial account information, to monitor carefully, with a view to preserving the single market, the agreed phasing out of some harmful tax practices in Switzerland, in line with BEPS guidelines, and that no new ...[+++]harmful tax measures are introduced in the future; calls on the Commission in its ongoing negotiations with Switzerland to suggest the introduction of controlled foreign companies rules in Swiss law; insists that the Commission must ensure that Switzerland follows the EU approach on taxation and report to Parliament;