Traducción de «Declaración del impuesto sobre sociedades » (Español → Inglés) :

Corporation Income Tax Return

corporate income tax return [ corporate tax return ]

income tax return [ tax return | return of income ]

corporation tax [ corporate income tax | profits tax | Corporate income tax(STW) | Profit taxation(STW) | excess profits tax(UNBIS) ]

value added tax return | VAT return

common consolidated corporate tax base | CCCTB [Abbr.]

corporate income tax | corporation tax | federal income tax

taxes on corporate net wealth

check fiscal returns | investigate tax returns | inspect tax returns | investigate fiscal returns

According to the GOC reply, companies which intend to apply for this tax concession shall file their Income Tax Return and "other relevant documents" with the taxation authority without specifying which these other relevant documents are.

Does Article 5 of Directive 2005/36/EC (1) preclude a restriction of the freedom to provide services in a case where a tax consultancy company formed in accordance with the law of a Member State prepares in the Member State of its establishment, where tax consultancy work is not regulated, a tax return for a recipient of services in another Member State and sends it to the tax authority, and national provisions in that other Member State require that a tax consultancy company be recognised as authorised to provide professional assistance in tax matters and that the tax advisers managing the company must act autonomously?

On the company's annual income tax declaration form the deducted (exempted) income tax amount is listed under item 28 – deducted tax.

The Commission found that three aspects of the tax reform were materially selective: (1) the requirement that a company must make a profit before it becomes liable to payroll tax and BPOT, since that requirement would favour companies which make no profit; (2) the cap limiting liability to payroll tax and BPOT to 15% of profits, since that cap would favour companies which, for the tax year in question, have profits that are low in relation to their number of employees and their occupation of business property; and (3) the payroll tax and BPOT, since those two taxes would inherently favour offshore companies which have no ...[+++]real physical presence in Gibraltar and which as a consequence do not incur corporate tax.