Esimerkkejä Common consolidated käytöstä Englanti ja niiden käännökset Suomi
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Common consolidated base taxation.
So, if there is one group which will profit from the common consolidated tax base, it will be the SMEs.
Common Consolidated Corporate Tax Base CCCTB.
It is very important to lay down a clearer VAT framework and a common consolidated corporate tax base.
The Common Consolidated Corporate Tax Base CCCTB.
Points and questions that the Committee would raise regarding the common consolidated corporate tax base CCCTB.
What is the Common Consolidated Corporate Tax Base(CCCTB)?
To avoid ongoing harmful tax competition, the EESC supports efforts to secure a common consolidated corporate tax base.
Common Consolidated Corporate Tax Base(CCCTB), COM(2011)121.
Finally, when we are talking about the Common Consolidated Corporate Tax Base, we are not talking about tax rates.
Common consolidated corporate taxation base(A-12) ECO- TO BE DECIDED.
A second example of something that needs to beimproved is proposal 19, the introduction of a Common Consolidated Corporate Tax Base.
Firstly, a common consolidated tax base cuts across national sovereignty and subsidiarity.
One such measure is to present a Community legislative measure for the common consolidated corporate tax base by 2008.
The introduction of a common consolidated corporate tax base is intended to tackle fiscal impediments to growth.
The proposed solution is still transitional and temporary because the only perfect solution is a Common Consolidated Corporate Tax Base CCCTB.
For that reason, there can be no common consolidated corporate tax base, and the principle of fair tax competition must remain.
The alternatives will include at least a'no-change' scenario,a common base without consolidation and a common consolidated base.
A common consolidated corporate tax base(CCCTB) should be established in order to cut tax competition between Member States1.
I do not agree that the introduction of a common consolidated tax base is either necessary or desirable, as suggested in this report.
Despite the considerable interest and the intense debate, differences of views remain on the details of how the common consolidated EU tax base can be reached.
In my opinion, the common consolidated corporate tax base will go a long way in providing the EU with the tools it needs to progress.
In the area of this initiative, the European Union still has a long way to go,particularly in terms of creating the oft-mentioned CCCTB or Common Consolidated Corporate Tax Base.
My second point about scrapping double taxation concerns the common consolidated tax base. We still have to debate this but I have reservations.
A common consolidated tax base for corporate tax is important in order to eliminate the remaining tax obstacles to the full operation of the single market.
In writing.- Paragraph 68 of this report contains a reference to a common consolidated corporate tax base, stating that there should be a common basis for company taxation.
Paragraph 32 refers to harmonisation in the area of taxation, amongst others, andalso urges the Commission to push ahead with its proposals concerning a common consolidated corporate tax base.
Shifting policies towards tax harmonisation or a common consolidated tax base will only further aggravate the gaps in economic development and hamper cohesion.
Eventually, removing the various tax obstacles to cross-border economic activity in the Internal Market would require the introduction of a common consolidated tax base for the EU-wide activities of companies.
On the other hand, I should point out that the common consolidated tax base has been identified as an important tool for helping the Community achieve the Lisbon goals.