Примери за използване на Significant digital на Английски и техните преводи на Български
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Corporate taxation of significant digital presence.
A significant digital presence will allow Member States to tax profits generated in their territory.
Procedure document- Corporate taxation of a significant digital presence.
This means you will develop significant digital skills that can be transferred across multiple fields within the creative industries.
Commission Recommendation relating to the corporate taxation of a significant digital presence;
A company will be considered to have a significant digital presence if it fills one of the following criteria.
A Directive laying down rules relating to the corporate taxation of a significant digital presence.
A company will be considered to have a significant digital presence in a Member State if it fills one of the following criteria.
The second threshold will ensure that the tax only applies to companies with a significant digital footprint in the EU.
Companies with significant digital revenues in Europe will pay a 3% tax on their turnover on various online services in the European Union, bringing in an estimated 5 billion euros($6.1 billion).
Projects can be highly experimental, butmust have well-defined goals and have a significant digital component.
(10a) Given the administrative costs for a significant digital presence, it should be ensured that SMEs do not unintentionally fall within the scope of this Directive.
Commission Recommendation relating to the corporate taxation of a significant digital presence(C(2018)1650).
The profits attributable to or in respect of the significant digital presence shall be those that the digital presence would have earned if it had been a separate and independent enterprise performing the same or similar activities under the same or similar conditions, in particular in its dealings with other parts of the enterprise, taking into account the functions performed, assets used and risks assumed, through a digital interface(i.e. the arm's length principle is applied).
Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence.
The ad hoc measures contained in this Directive should not delay works on the taxation of a significant digital presence and on the inclusion of such taxation within a Common Consolidated Corporate Tax Base.
Proposal for a European Council Directive establishing rules relating to the corporate taxation of a significant digital presence.
(5) However, the rules should not apply to entities that are tax resident in a non-Union jurisdiction with which the Member State of the significant digital presence has a Double Tax Convention in force,unless the Convention includes provisions on a significant digital presence which creates similar rights and obligations in relation to the non-Union jurisdiction as are created by this Directive.
REPORT on the proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence.
The date of entry into force of this Directive the Commission shall issue guidelines for tax authorities on how a significant digital presence and digital services are to be identified, measured and taxed.
Based on the guidelines referred to in the first paragraph, the Commission shall issue guidelines with a clear methodology for companies to self-assess whether andwhich of their activities are to be counted into the significant digital presence.
Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence(COM(2018)0147).
Common system of a digital services tax on revenues resulting from the provision of certain digital services- Corporate taxation of a significant digital presence(debate).
(10) Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence(COM(2018) 147 final).
To tackle that real and urgent social injustice,current corporate tax law needs to be expanded to include a new digital permanent establishment nexus based on a significant digital presence.
These rules should extend the definition of a permanent establishment andestablish a taxable nexus for a significant digital presence in their respective jurisdictions.
This definition should also address situations in which companies which engage in fully dematerialised digital activities,are considered to have a permanent establishment in a Member State if they maintain a significant digital presence in the economy of that country;
A taxpayer shall be required to disclose to the tax authorities all information relevant to the determination of the significant digital presence in accordance with this Article.
The first proposed council directive intends to lay down rules relating to the corporate taxation of a significant digital presence(COM/2018/147/FINAL).
A common initiative across the internal market is required to ensure a harmonised application of the rules on a significant digital presence within the Union.