#3056201
Business Taxation for the 21st Century [Cánachas Gnó don 21ú hAois], COM(2021) 251 final.
Business Taxation for the 21st Century, COM(2021) 251 final.
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4 thoradh in 2 dhoiciméad
#2408014
Áitíonn an Phortaingéil freisin nár ceapadh cruthú post mar bhealach chun a fhíorú conas a chuir gach cuideachta go sonrach le forbairt an réigiúin; ina ionad sin, ní dhearnadh ach é a mheas mar chritéar gníomhaíochta eacnamaíche substaintiúla, i bhfianaise mholtaí ECFE agus an Ghrúpa um an gCód Iompair (Cánachas Gnó), d’fhonn cuideachtaí “caocha” a eisiamh.
Portugal further argues that job creation was not conceived as a way to verify how each company specifically contributed to the region’s development; instead it was merely considered as a criterion of substantial economic activity, in light of the recommendations of the OECD and of the Code of Conduct Group (Business Taxation), with the purpose of excluding ‘letterbox’ companies.
#2408446
Ar an 1 Nollaig 1997, ghlac an Chomhairle agus ionadaithe rialtais na mBallstát, ag teacht le chéile dóibh i dtionól na Comhairle, rún maidir le Cód Iompair maidir le cánachas gnó, arb é is cuspóir leis srian a chur ar iomaíocht dhíobhálach chánach.
On 1 December 1997, the Council and the representatives of the governments of the Member States, meeting within the Council, adopted a resolution on a Code of Conduct for business taxation, with the objective to curb harmful tax competition.
#2408447
Chuir Comhairle ECOFIN an Grúpa um Chód Iompair (Cánachas Gnó) ar bun faoi chuimsiú na Comhairle an 9 Márta 1998 chun measúnú a dhéanamh ar bhearta cánach a d’fhéadfadh teacht faoi raon feidhme an Chóid Iompair (IO C 99, 1.4.1998, lch. 1).
The Code of Conduct Group (Business Taxation) was set up within the framework of the Council by the ECOFIN Council on 9 March 1998 to assess tax measures that may fall within the scope of the Code of Conduct (OJ C 99, 1.4.1998, p. 1).