Traducción de «Beneficio tributario » (Español → Inglés) :

tax compliance agent | tax payment enforcement officer | council tax officer | tax compliance officer

cost/benefit appraisal | cost-benefit analysis | cost-benefit assessment | CBA [Abbr.]

profits retained | retained earnings | retained profits | undistributed earnings | undistributed profits

Model Convention with respect to taxes on income and on capital | Model Tax Convention on Income and on Capital | OECD Model Tax Convention | OECD Model Treaty

tax system [ taxation | taxation(GEMET) ]

cost-benefit ratio [ benefit-cost ratio | benefit/cost ratio | B/C ratio ]

death benefit [ mortality benefit ]

communicate health benefits of nutritional change | identify health benefit of nutritional changes | identify the health benefits of nutritional changes | recognise effects of nutritional changes

increment sales | maximise sale revenues | maximise revenues from sales | maximise sales revenues

whereas tax advisors play a crucial role in facilitating aggressive tax planning, by helping companies to establish complex legal structures in order to take advantage of the mismatches and loopholes that arise from different tax systems; whereas a fundamental review of the corporate tax system cannot occur without investigating the practices of these advisory firms; whereas such an investigation must include consideration of the conflict of interest inherent in such firms, which simultaneously provide advice to national governments on setting up tax systems and advice to companies on how best to optimise their tax liabilities within s ...[+++]uch systems;

AU. whereas the overall efficiency of tax collection, the notion of tax fairness and the credibility of national tax administrations are not undermined only by aggressive tax planning and BEPS activities; whereas the Union and Member States should take similarly decisive action to address the problems of tax evasion and tax fraud within both corporate and individual taxation as well as problems relating to the collection of taxes other than corporate taxes, in particular VAT; whereas those other elements of tax collection and administration represent a substantial part of the existing tax gap;

Tax avoidance represents the other side of the problem and is legal but improper utilization of the tax regime to one’s own advantage to reduce or avoid tax liabilities and thus requires a different set of actions.

The exemption thus resembles grant of a tax credit calculated by reference to that nominal rate of tax and therefore the UK legislature, with a view to preserving the cohesion of the tax system, could also have taken account under the imputation method of the nominal rate of tax applicable to the company making the distribution and not of the tax that it had actually paid.