Results for anknytningsrekvisit translation from Swedish to English

den gynnsamma eller ogynnsamma karaktären hos den skatterättsliga behandlingen av de skattskyldiga som berörs är egentligen inte en följd av det anknytningsrekvisit som väljs utan av de skattesatser som den berörda staten, i avsaknad av harmonisering på gemenskapsplanet, upprätthåller i skattetabeller för indirekta skatter.
furthermore, if the state of residence were required to accord a tax credit greater than the fraction of its national tax corresponding to the income from abroad, it would have to reduce its tax in respect of the remaining income, which would entail a loss of tax revenue for it and would thus be such as to encroach on its sovereignty in matters of direct taxation.

det framgår således att artiklarna 13.1, 13.5 a, 14.1 och 16 i avtalet innehåller olika anknytningsrekvisit beroende på om de skattskyldiga är gränsarbetare, om de är lärare som vistas i staten för en kortare tid eller om de innehar en anställning inom den privata eller den offentliga sektorn.
that mechanism involves first aggregating the income earned from work in germany within the taxable basis calculated in accordance with the french legislation and then giving a tax credit in respect of the tax paid in germany of the same amount, in particular for the income referred to in article 14 of the convention, as that of the french tax on the relevant income.