Übersetzung für "Tax credit method " (Englisch → Deutsch) :

6. Points out that some Member States apply various methods for the elimination of double taxation, either by crediting taxes paid abroad (the credit method) or by exempting foreign income from the tax base (the exemption method); notes that only some of the Member States applying the exemption method do not provide for relief on losses incurred by foreign branches;

6. Points out that some Member States apply various methods for the elimination of double taxation, either by crediting taxes paid abroad (the credit method) or by exempting foreign income from the tax base (the exemption method); notes that only some of the Member States applying the exemption method do not provide for relief on losses incurred by foreign branches;

Relief from potential double taxation is granted in one of two ways. Either one state exempts the income from tax altogether (unusual and mainly confined to so-called "direct investors:" those with a minimum shareholding of perhaps 10%); or the state of residence gives credit for any tax deducted in the source state. These are generally known respectively as the "exemption" and "credit" methods.

Relief from potential double taxation is granted in one of two ways. Either one state exempts the income from tax altogether (unusual and mainly confined to so-called "direct investors:" those with a minimum shareholding of perhaps 10%); or the state of residence gives credit for any tax deducted in the source state. These are generally known respectively as the "exemption" and "credit" methods.

The doubts have more to do with the way in which the flat-rate method is applied. In particular, the Belgian scheme seems to offer benefits to the FSC, or to the groups to which they belong, by reducing their normal tax burden. The benefit would appear to derive from the use of a base for calculating their taxable income from which large items of expenditure have been removed (advertising, sales promotion, transport, credit risk insurance) or the use of unduly low margin rates to calculate this flat-rate tax base.

Investment in people should receive tax treatment no less favourable than that given to physical capital investment and consideration should be given to the provision of tax incentives for individuals and firms to invest in their own training. b) Vocational education and training policies should be adapted to market needs through: . the promotion of partnerships between government, the social partners, regional and local authorities and the private sector to draw upon their respective expertise to improve competitiveness through the use of new technology and local labour market knowledge . the more generalised introduction of periods of ...[+++]practical training and work experience combined with formal education both for young people and adults; . improved measures designed to anticipate new skills and qualification needs by allocating an increasing share of training resources to such medium-term objectives (with a medium term objective of up to 5 %) and by increasing the involvement of, and coordination between, the private sector, public employment services and education and training systems; special attention should be given to training requirements in the context of the emergence of the information society and of the development of new areas of job growth. c) Training methods and provision should be diversified, in particular through: . the use of new technology, and the dissemination and use of innovative approaches and good practice developed through transnational training partnerships and networks; . the development of quality standards for training supply and for the training of trainers; . the development of varied routes to acquiring qualifications, for example through the recognition of prior learning and work experience or credit accumulation; . more effective linking of RD programmes with training provision including distance learning, with particular reference to the potential exploitation in SMEs. d) The on-going reforms in education and training system ...