Traduction de «réduction d'impôt » (Français → Anglais) :

25. Stresses that a number of Member States have in recent years developed specific corporate tax reduction schemes to attract companies’ mobile intangible assets, such as income resulting from intellectual property; notes the variety in the tax rate reductions and allowances and in the scope of the schemes proposed (innovation boxes, intellectual property boxes, knowledge boxes, patent boxes, etc.); stresses that, in some Member States, taxpayers do not need to produce intellectual property themselves and/or within the country in order to access tax benefits, but merely to acquire it through a company which has its residence within th ...[+++]e jurisdiction; stresses, therefore, that any fiscal benefits for R&D must be linked to real expenditures in the said jurisdiction;

25. Stresses that a number of Member States have in recent years developed specific corporate tax reduction schemes to attract companies’ mobile intangible assets, such as income resulting from intellectual property; notes the variety in the tax rate reductions and allowances and in the scope of the schemes proposed (innovation boxes, intellectual property boxes, knowledge boxes, patent boxes, etc.); stresses that, in some Member States, taxpayers do not need to produce intellectual property themselves and/or within the country in order to access tax benefits, but merely to acquire it through a company which has its residence within th ...[+++]e jurisdiction; stresses, therefore, that any fiscal benefits for RD must be linked to real expenditures in the said jurisdiction;

a person liable to tax obtains a reduction in, or an exemption from, tax in one EU country which would give rise to an increase in tax or to liability to tax in the other EU country.

reducing tax pressure on work through a fairer allocation of the tax burden among the various categories of taxpayers; a reorganisation of incentive and tax relief schemes and, in particular, a switch to other factors or sectors;

- reducing tax pressure on work through a fairer allocation of the tax burden among the various categories of taxpayers; a reorganisation of incentive and tax relief schemes and, in particular, a switch to other factors or sectors,

7. Supports the general tone of the European Commission report, welcoming in particular the attempt by the European Commission to define what would be a sustainable tax cut through four criteria : budgetary position 'close-to-balance or in surplus', no pro-cyclical measures, account must be taken of the level of government debt and long-term budget sustainability, and tax reform should form part of a comprehensive reform package (i.e. to improve incentives for employment and entrepreneurial activity);