Примери за използване на Series of arrangements на Английски и техните преводи на Български
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Hallmark" means an arrangement or series of arrangements which is listed in Annex IV.
(e) details of the national tax provisions forming the basis for the reportable arrangements or series of arrangements, if applicable;
An arrangement or series of arrangements which results in effective taxation which is below the minimum legal tax rate in force for companies in the Union.
Hallmark" means a typical characteristic orfeature of an arrangement or series of arrangements which is listed in Annex IV.
(d) one or more of the parties to the arrangement or series of arrangements carries on a business activity in another jurisdiction without creating a taxable presence in that jurisdiction;
The Commission shall be empowered to adopt delegated acts in accordance with Article 26a to amend Annex IV, in order to include in the list of hallmarks potentially aggressive tax planning arrangements or series of arrangements in response to updated information on those arrangements or series of arrangements, which is derived from the mandatory disclosure of such arrangements. .
An artificial arrangement or an artificial series of arrangements which has been put into place for the essential purpose of avoiding taxation and leads to a tax benefit shall be ignored.
For the purposes of calculating the tax base under the rules of this Directive, a Member State shall disregard an arrangement or a series of arrangements which, having been put in place for the essential purpose of obtaining a tax advantage that defeats the object or purpose of this Directive, are not genuine, having regard to all relevant facts and circumstances.
(c) one or more of the parties to the arrangement or series of arrangements carries on a business activity in another jurisdiction through a permanent establishment or a controlled foreign company of any kind situated in that jurisdiction and the arrangement or series of arrangements forms part or the whole of the business of that permanent establishment;
(c) one or more of the parties to the arrangement or series of arrangements carries on a business in another jurisdiction through a permanent establishment situated in that jurisdiction and the arrangement or series of arrangements forms part or the whole of the business of that permanent establishment;
Member States shall communicate to the Commission the number of arrangements or series of arrangements disclosed, as classified in Annex IV, together with a description of such arrangements, the nationalities of taxpayers benefiting from such arrangements and the number and the extent of penalties imposed on intermediaries or taxpayers disclosing such arrangements. .
The test will be satisfied where the main benefit of an arrangement or of a series of arrangements is to obtain a tax advantage if it can be established that the advantage is the outcome which one may expect to derive from such an arrangement, or series of arrangements, including through taking advantage of the specific way that the arrangement or series of arrangements are structured.
The Commission has concluded that Australia, Indonesia andSouth Korea have in place supervisory and regulatory arrangements which comply with a series of operational standards reflecting the essential elements of the Union's supervisory and regulatory arrangements applicable to exchanges.
The Commission has concluded that Hong Kong, Indonesia andSouth Korea have in place supervisory and regulatory arrangements which comply with a series of operational, organisational and supervisory standards reflecting the essential elements of the Union's supervisory and regulatory arrangements applicable to investment firms.
He writes music and arrangements for series of television programs.
Reference: Exhibition brand ShowFx World is a series of large-scale arrangements in Asia devoted to financial markets' functioning, from currency exchange market Forex to stock markets regardless their location.
Reference: Exhibition brand ShowFx Asia is a series of large-scale arrangements in Asia devoted to financial markets functioning: from currency exchange market Forex to stock markets regardless their location.
Apart from the difference in technical standards(covered in 4.3.) a series of rules and arrangements applied by international card schemes can make cross-border acquiring less attractive for merchants.
In the past 48 hours, the government has narrowly won a series of votes on trade and customs arrangements despite substantial rebellions by pro-European Tories.
(d) the starting date of the implementation of the reportable cross-border arrangement or of the first step in a series of such arrangements;
(d) the date that the implementation of the reportable cross-border arrangement or of the first step in a series of such arrangements is to start or started;
A cross-border transaction or series of transactions shall also include arrangements made by a person in respect of business activities in another jurisdiction which that person carries on through a permanent establishment; or.
The Commission has concluded that in Japan only the supervisory and regulatory arrangements applied to a subset of the Japanese investment firms comply with a series of operational, organisational and supervisory standards reflecting the essential elements of the Union's supervisory and regulatory arrangements applicable to investment firms.
EC concluded that Argentina has in place supervisory and regulatory arrangements that comply with a series of operational, organizational, and supervisory standards reflecting the essential elements of the Union's supervisory and regulatory arrangements applicable to credit institutions.
Each Member State shall take the necessary measures to give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement or series of such arrangements where they are entitled to a legal professional privilege under the national law of that Member State.
(h) the identification of any person inthe other Member States, if any, likely to be affected by the reportable cross-border arrangement or series of such arrangements indicating to which Member States the affected intermediaries or taxpayers are linked.
Bivol continues to investigate the Bulgartabac topic in a series of publications that disclose backstage arrangements, financing with dirty money, severe political corruption and cover-up by regulators and prosecutors- the essence of the so-called model WHO.
Directive 2011/16/EU Article 8aaa- paragraph 6- point h(h) the identification of any person inthe other Member States, if any, likely to be affected by the reportable cross-border arrangement or series of such arrangements indicating to which Member States the affected intermediaries or taxpayers are linked.
(c) a summary of the content of the reportable cross-border arrangement or series of such arrangements, including a reference to the name by which they are commonly known, if any, and a description in abstract terms of the relevant business activities or arrangements, without leading to the disclosure of intellectual property, industrial or professional secret, or of information whose disclosure would be contrary to public policy;