Definition Directive providing the framework for mutual assistance and exchange of information between EU tax authorities in order to help them apply their tax laws more effectively. Reference UK Parliament Publications and Records Department http://www.publications.parliament.uk/pa/cm200203/cmselect/cmeuleg/63-xxxiii/6346.htm [23.6.2008]
Definition 1.Current taxes on income, wealth, etc. cover all compulsory, unrequited payments, in cash or in kind, levied periodically by general government and by the rest of the world on the income and wealth of institutional units, and some periodic taxes which are assessed neither on the income nor the wealth. Reference ---
Definition Consist of taxes on incomes, profits and capital gains. They are assessed on the actual or presumed incomes of individuals, households, corporations or NPIs. They include taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners. Reference Regulation (EU) No 549/2013 of the European Parliament and of the Council on the European system of national and regional accounts in the European Union (ESA 2010), paragraph 4.78, CELEX:32013R0549/EN
Definition the yield of a form of multiple sales tax levied at each stage in the distribution process Reference SEC:Noble,Alex,Lecturer,LLB,FCCA,University of Surrey,Guildford,1994
Comment CONTEXT: UK and IRL.;XREF: to be distinguished from A040389: "Withholding tax", a general tax term, that is often used in Belgium to refer to tax withheld at source on dividend and interest payments. It was originally a US term and applied to non-residents.