(OECD), the European Community State Aid litigation and the European Union Code of Conduct relating to business taxation ↔ 年 # 月,一位政府发言人说,当局制定了一项改革公司税收法的方案,这项改革在维持政府税收的同时,使金融中心在经济合作与发展组织(经合组织)、欧洲共同体国家援助诉讼和与企业税务有...
网络商业税收行为守则 网络释义 1. 商业税收行为守则 该计划为欧盟理事会采纳,并通过了商业税收行为守则(Code of Conduct on Business Taxation)。守则没有法律约束力,但属 … article.chinalawinfo.com|基于8个网页
In establishing the Code of Conduct on business taxation in 1997, Member States were recognising that EU wide political coordination was necessary to combat harmful tax competition and reduce distortions in the single market. After summarising the criteria used in the Code, the article notes the ...
UNION:EVALUATINGTHECODEOFCONDUCTONBUSINESS TAXATION WILLIAMW.BRATTON ∗ andJOSEPHA.McCAHERY ∗∗ 1.Introduction Cross-bordertaxcooperationisfamouslydifficulttoachievebecausesov- ereignStatesareunwillingtoacceptconstraintsontheirpowertotax.The EuropeanCommunity’shistoryofunsuccessfulattemptstocoordinateMem- ...
The creeping codification of the code of conduct for business taxation : How EU soft law can transform into hard law Assesses the progress made at the United Nations in drafting a Code of Conduct on transnational corporations (TNC). Use of the trilateral model between multinational corporations (...
Common Market Law Review 38: 677–718, 2001.c 2001 Kluwer Law International. Printed in the Netherlands.TAX COORDINATION AND TAX COMPETITION IN THE EUROPEANUNION: EVALUATING THE CODE OF CONDUCT ON BUSINESSTAXATIONWILLIAM W. BRATTON∗and JOSEPH A. McCAHERY∗∗1. IntroductionCross-border tax ...
Wherever IQVIA does business in the world, the fundamental values of honesty, integrity and ethical conduct form the core of everything we do.
Finance ministers agreed to set up a code of conduct on business taxation. 财政部长们同意制定商业课税的行为规则。 例: local building codes. 地方建筑法规。 2.[C 可数名词]密码 , 代码 A code is a system of replacing the words in a message with other words or symbols, so that nobody can...
The main business of the tax practices of PwC firms is to support their clients, where so engaged, to: understand and comply with their legal and regulatory obligations for taxation; plan their affairs so as to be tax efficient in the business or other financial decisions they make; understand...
Taxation Email AlertsOur Code of Business ConductThe Marathon Petroleum Corporation ("MPC") Code of Business Conduct lays the foundation for good business decisions. No single document can list and explain every question or business practice. The words found throughout the Code include trust, respect...