検索ワード: kildeskattelettelser (デンマーク語 - 英語)

kildeskattelettelser
tax relief at source

om procedurer for kildeskattelettelser
on withholding tax relief procedures

ligeledes fortsættes arbejdet med at forenkle procedurerne for kildeskattelettelser i forbindelse med afvikling af værdipapirhandel.
work is also continuing on simplifying withholding tax relief procedures related to post-trading.

bør opkræveren af kildeskat anvende kildeskattelettelser på grundlag af de samlede oplysninger om kildeskattesatsen, som han har modtaget.
the withholding agent should apply withholding tax relief at source on the basis of the pooled withholding tax rate information received.

"de økonomiske virkninger af kommissionens henstilling om procedurer for kildeskattelettelser og fisco-forslagene"
"the economic impact of the commission recommendation on withholding tax relief procedures and the fisco proposals"

som anført i disse rapporter vil brugen af kildeskattelettelser frem for en godtgørelsesprocedure være et betydningsfuldt skridt i retning af forenkling af kildeskatteprocedurerne.
as indicated in those reports, the granting of withholding tax relief at source rather than through a refund procedure would be a major step towards simplification of withholding tax procedures.

kildemedlemsstaterne opfordres til at give kildeskattelettelser på tidspunktet for udbetaling af indtægterne af værdipapirer, såfremt alle de nødvendige oplysninger er blevet forelagt.
source member states are invited to grant withholding tax relief at source at the time of payment of the securities income provided that all necessary information is available.

parallelt hermed arbejdes der også på at forenkle procedurerne for kildeskattelettelser i organisationen for Økonomisk samarbejde og udvikling (oecd),
parallel work on withholding tax relief procedures is also taking place at the organisation for economic co-operation and development (oecd).

medlemsstaterne opfordres til at vedtage regler, der er mere fleksible end reglerne i denne henstilling, for så vidt angår procedurerne for kildeskattelettelser for grænseoverskridende indtægter af værdipapirer.
member states are encouraged to adopt more flexible rules than those provided by this recommendation concerning the simplification of procedures for granting withholding tax relief on cross-border securities income.

denne henstilling vedrører forbedringer af medlemsstaternes procedurer for kildeskattelettelser for grænseoverskridende indtægter af værdipapirer, som opnås af investorer hjemmehørende i fællesskabet, i medfør af konventioner om at undgå dobbeltbeskatning eller nationale bestemmelser.
this recommendation concerns improvements to the procedures of the member states for granting withholding tax relief on cross-border securities income earned by investors who are resident in the community, pursuant to conventions for the avoidance of double taxation or to provisions of domestic law.

i afventning af denne mere omfattende analyse af udbyttebeskatningen i eu samarbejder kommissionen også med medlemsstaterne om at sikre, at eventuelle kildeskattelettelser for indtægter af værdipapirer, herunder udbytter, som investorerne er berettiget til i henhold til skatteaftaler, indrømmes på den enkleste og hurtigst mulige måde, ideelt set på tidspunktet for udbetalingen af den pågældende indtægt (jf. kommissionens henstilling 2009/784/ef af 19. oktober 2009).
pending this fuller analysis of dividend taxation in the eu, the commission is also working with member states to ensure that any withholding tax relief on securities income, including dividends, to which investors are entitled under tax treaties will be granted in the simplest and quickest possible manner, ideally at the time of payment of the income in question (cf. commission recommendation 2009/784/ec of 19 october 2009).