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  1. EUROPEAN UNION|European construction · FINANCE|taxation

    #667788

    IATE #3629183
    Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfaidh an Coimisiún na tograí uaidh le haghaidh Comhbhonn Comhdhlúite don Cháin Chorparáide (CCCTB) (5), ar tograí iad atá ar feitheamh, a tharraingt siar a luaithe a dhéanfar togra nua a thíolacadh chun an margadh inmheánach a neartú. Is creat nua maidir le cánachas ioncaim i gcás gnólachtaí san Eoraip a bheidh ann, creat ar a dtugtar BEFIT (Business in Europe: Framework for Income Taxation [Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim]).' Reference "Tuairim ó Choiste Eacnamaíoch agus Sóisialta na hEorpa maidir le Teachtaireacht ón gCoimisiún chuig Parlaimint na hEorpa agus chuig an gComhairle Business Taxation for the 21st Century [Cánachas gnó don 21ú haois] [COM(2021) 251 final],CELEX:52021AE3327/GA"
    BEFIT Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfaidh an Coimisiún na tograí uaidh le haghaidh Comhbhonn Comhdhlúite don Cháin Chorparáide (CCCTB) (5), ar tograí iad atá ar feitheamh, a tharraingt siar a luaithe a dhéanfar togra nua a thíolacadh chun an margadh inmheánach a neartú. Is creat nua maidir le cánachas ioncaim i gcás gnólachtaí san Eoraip a bheidh ann, creat ar a dtugtar BEFIT (Business in Europe: Framework for Income Taxation [Gnó san Eoraip: Creat le haghaidh Cánachas Ioncaim]).' Reference "Tuairim ó Choiste Eacnamaíoch agus Sóisialta na hEorpa maidir le Teachtaireacht ón gCoimisiún chuig Parlaimint na hEorpa agus chuig an gComhairle Business Taxation for the 21st Century [Cánachas gnó don 21ú haois] [COM(2021) 251 final],CELEX:52021AE3327/GA"
    BEFIT
    de
    Definition neuer Rahmen für die Unternehmensbesteuerung in Europa Reference "MITTEILUNG DER KOMMISSION AN DAS EUROPÄISCHE PARLAMENT UND DEN RAT Eine Unternehmensbesteuerung für das 21. Jahrhundert"
    Business in Europe: Framework for Income Taxation | BEFIT
    en
    Definition new framework for income taxation for businesses in Europe Reference "Communication from the Commission: Business Taxation for the 21st Century, COM/2021/251 final"
    Comment BEFIT will be a single corporate tax rulebook for the EU, based on the key features of a common tax base and the allocation of profits between Member States based on a formula (formulary apportionment). It will build on progress in the global discussions, where these concepts are already present, through the use of a formula for the partial reallocation of profits under Pillar 1, and common rules for calculating the tax base for the purposes of applying Pillar 2. BEFIT will ensure that businesses in the Single Market can operate without any undue tax barriers. At the same time, it will ensure that the existence of mismatches between corporate tax systems in the EU does not undermine the ability of Member States to raise revenue to fund national spending priorities.
    Entreprises en Europe: cadre pour l’imposition des revenus | BEFIT
    fr
    Definition nouveau cadre pour l’imposition des revenus des entreprises en Europe Reference "Communication de la Commission: Fiscalité des entreprises pour le XXIe siècle, COM(2021)251 final"