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"no tax levying measure has been taken.
"nije donosena niti jedna odluka o uvođenju novih poreza.
Laatste Update: 2016-01-20
Gebruiksfrequentie: 1
Kwaliteit:
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large companies would also be forgiven their unpaid tax, penalties and interest.
velikim tvrtkama također bi bio oprošten neplaćeni porez, kazna i kamate.
Laatste Update: 2016-01-20
Gebruiksfrequentie: 1
Kwaliteit:
furthermore, the system can be manipulated by businesses to shift profits to low or no tax jurisdictions.
nadalje, poduzeća mogu manipulirati sustavom kako bi premjestila dobit u jurisdikcije s niskom stopom poreza ili bez poreza.
Laatste Update: 2017-04-06
Gebruiksfrequentie: 1
Kwaliteit:
they may pay little or no tax or contribution to education, infrastructure or public services in the localities where they operate in europe.
one plaćaju niske poreze i doprinose za obrazovanje, infrastrukturu ili javne službe u mjestima gdje posluju u europi, ili ih uopće ne plaćaju.
Laatste Update: 2017-04-06
Gebruiksfrequentie: 1
Kwaliteit:
strengthening controlled foreign company rules, which ensure that profits parked in low or no tax countries are effectively taxed;
jačanje pravila o kontroliranim stranim društvima kojima se osigurava učinkovito oporezivanje dobiti u državama s niskim porezima ili bez poreza,
Laatste Update: 2017-04-06
Gebruiksfrequentie: 1
Kwaliteit:
the deal comes as a result of the cefta agreement to create a joint no-tax zone between the countries and attract foreign investments.
sporazum je uslijedio kao rezultat sporazuma cefta o uspostavi zajedničke bescarinske zone između zemalja i privlačenju inozemnih ulaganja.
Laatste Update: 2016-01-20
Gebruiksfrequentie: 1
Kwaliteit:
in the past, the commission has had to block certain projects submitted by the ifis because they involved unjustifiably complex tax arrangements through harmful or no tax regimes in third countries.
komisija je u prošlosti morala blokirati određene projekte koje su dostavili mfi-i jer su uključivali neopravdano složene porezne mehanizme na temelju štetnih režima ili režima bez poreza u trećim zemljama.
Laatste Update: 2017-04-06
Gebruiksfrequentie: 1
Kwaliteit:
a tax ruling that agrees to mcdonald's paying no tax on their european royalties either in luxembourg or in the us has to be looked at very carefully under eu state aid rules.
porezno mišljenje kojim se poduzeću mcdonald's omogućuje da ne plaća porez na europske licencijske naknade ni u luksemburgu ni u sad-u mora se pažljivo razmotriti u okviru pravila eu-a o državnim potporama.
Laatste Update: 2017-04-26
Gebruiksfrequentie: 1
Kwaliteit:
3.4 the eesc recognises that the proposal pursues the hybrid mismatch arrangements identified in the oecd beps action 2 report10 and does not address situations where little or no tax is paid due to a low tax rate or due to a specific tax system of the jurisdiction.
u okviru projekta beps10 te da se njime ne uređuju situacije kada se zbog niske porezne stope ili specifičnog poreznog sustava određene jurisdikcije ubire nizak porez ili se porez uopće ne ubire.
Laatste Update: 2017-04-06
Gebruiksfrequentie: 1
Kwaliteit:
as to the outcome of the case, the court observed that the principle of preventing a person from being punished twice for the same offence does not preclude a member state from imposing, for the same acts, a combination of tax penalties and criminal penalties, as long as the tax penalty is not criminal in nature.
Što se tiče ishoda slučaja, sud primijetio da načelo da se osobe ne kažnjava dvaput za isto djelo ne sprečava države članice da za ista djela uvedu kombinaciju poreznih i kaznenih sankcija, pod uvjetom da porezna sankcija nije kaznenopravne naravi.
Laatste Update: 2017-04-06
Gebruiksfrequentie: 1
Kwaliteit:
among the different national approaches are white, grey or black lists, specific provisions for low/no tax jurisdictions or case-by-case provisions against abuse.
među različitim su nacionalnim pristupima bijeli, sivi ili crni popisi, pojedinačne odredbe za jurisdikcije s niskim porezima ili jurisdikcije u kojima se porezi ne plaćaju ili odredbe protiv zlouporabe za pojedinačne slučajeve.
Laatste Update: 2017-04-06
Gebruiksfrequentie: 1
Kwaliteit:
as a result, there is evidence that certain multinational enterprises pay an extremely low level of effective taxation (or no tax at all) at the place of actual economic activity, even if they generate significant profits there.
kao rezultat toga postoje dokazi da neka multinacionalna poduzeća plaćaju iznimno niske efektivne poreze (ili ih uopće ne plaćaju) na mjestu stvarnog obavljanja gospodarske aktivnosti, čak i ako ondje ostvaruju znatnu dobit.
Laatste Update: 2017-04-06
Gebruiksfrequentie: 1
Kwaliteit:
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