Translation of "Tax principles" in German

In addition, they help to clarify the tax principles which will apply from 1 January 1993.

With reference to Article 25, the Parties recognise and commit themselves to implement the principles of good governance in the area of tax, i.e. the principles of transparency, exchange of information and fair tax competition, as subscribed to by Member States at European Union level.

Most of the tax-allocation principles that apply today date back to a time when doing business internationally primarily meant transporting goods across a border to a neighboring country.

Any newly developed tax base should be firmly based on established tax principles and at the first meeting of the WG a series of possible principles were discussed.

No sub-group was deemed necessary but the tax principles were re-visited at a subsequent meeting and are likely to be discussed again in future meetings.

At the first meeting of the Working Group, the tax principles that should guide the work were discussed and these preliminary discussions have provided a framework for the ongoing work on the structural elements.

Under Spanish tax policy principles, with the exception of the measure in question, goodwill can only be amortised following a business combination that arises either as a result of acquisition or contribution of the assets held by independent companies or following a merger or de-merger operation.

With a view to strengthening and developing economic activities while taking into account the need to develop an appropriate regulatory framework, the Parties recognise and commit themselves to implement in the tax area the principles of transparency, exchange of information and fair tax competition.

Under Spanish tax principles, with the exception of the contested measure, goodwill can only be amortised following a business combination that arises either as a result of acquisition or contribution of the assets constituting independent businesses or following a merger or de-merger operation.

It will be a tool to deal with countries that refuse to respect tax good governance principles, when all other attempts to engage with these countries have failed.

It will be a tool to deal with third countries that refuse to respect tax good governance principles, when all other attempts to engage with these countries have failed.

An alternative is to attempt to reach agreement in isolation on tax principles, and only subsequently to address the issue of how to ensure their application.

The Commission intends to establish an Expert Group to discuss the detailed tax principles that would have to be applied on the basis of using the IFRS as a starting point.

These tax principles, which have been embedded in the bank's control framework for a number of years, have been approved by our Management Board and apply to all our businesses and group entities.

They will be taxed, in principle, at the standard rate of VAT in the vendor's country.

And, if it were really possible to ensure that the wealth levy would be temporary, such a tax would, in principle, be much less distortionary than imposing higher marginal tax rates on income.

The current minimum rates also discriminate against renewables which are in principle taxed at the rate of the conventional fuel which they replace even though their energy content is lower (see figure 2, showing that E85 is taxed much more heavily than petrol, meaning that its lower energy value and better performance as regards CO2 emissions are not taken into account).