Traducción de «impuesto » (Español → Inglés) :

tax [ rate of taxation | tax rate | Tax levies(ECLAS) | Tax rate(STW) ]

tax on consumption [ consumption tax | tax on spending | sales tax(UNBIS) ]

capital transfer tax [ death duty | estate duty | inheritance tax ]

carbon dioxide tax | carbon tax | tax on carbon dioxide | tax on carbon | tax on carbon dioxide emissions | tax on carbon emissions | carbon dioxide emissions tax

inheritance tax | death tax

carbon dioxide/energy tax | CO2/energy tax | tax on carbon dioxide emissions and energy

To meet them, several innovative international taxes have been suggested. Proposals include a tax on currency transactions (Tobin type tax), a carbon tax and a tax on arms exports.

‘tax’ means income tax, corporation tax and, where applicable, capital gains tax, as well as withholding tax of a nature equivalent to any of these taxes.

Contrary to previous case-law, that prohibition applies not only to national taxes which exhibit the essential characteristics of VAT but to all national taxes which exhibit the essential characteristics of a turnover tax and which jeopardise the functioning of the common system of value added tax by distorting the conditions of competition, whether at national or EU level.

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.