The tax ruling was revoked in January 2014.
A description of the issues addressed in the tax ruling;
A description of the issues addressed in the tax ruling;
The UK authorities argue that there is no evidence that any of the tax rulings distorted competition.
As a result, the 2006 tax ruling was no longer applicable.
The directive will ensure that where one member state issues an advance tax ruling or transfer pricing arrangement, any other member state affected is in a position to monitor the situation and the possible impact on its tax revenue.
The issuing of a ruling does not confer favourable treatment.
the type of the advance cross-border ruling or advance pricing arrangement
The ruling lapsed in October 2015 as the company had been struck off the Company Register by the Registrar of Companies in Gibraltar.
the amount of the transaction or series of transactions of the advance cross-border ruling or advance pricing arrangement if such amount is referred to in the advance cross-border ruling or advance pricing arrangement;
It shows that no case has been found where any of the rulings were inconsistent with the normal application of the Gibraltar tax system.
The third example relates to a ruling granted to a company providing administrative and support services to a related Luxembourg company.
(f) the type of the advance cross-border ruling or advance pricing arrangement;
the type of the advance cross-border ruling or advance pricing arrangement;
the type of the advance cross-border ruling or advance pricing arrangement;
the dates of issuance, amendment or renewal of the advance cross-border ruling or APA;
(f) the type of the advance cross-border ruling or advance pricing arrangement;
(c) the dates of issuance, amendment or renewal of the advance cross-border ruling or advance pricing arrangement;
In the second example, a ruling was granted to a company providing shipping brokerage services to customers on behalf of ship-owners.
the dates of issuance, amendment or renewal of the advance cross-border ruling or advance pricing arrangement
The first example relates to a ruling granted to a company providing management and consultancy services to hotels and casinos in Africa.
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Traduction Translation Traducción Übersetzung Tradução Traduzione Traducere Vertaling Tłumaczenie Mετάφραση Oversættelse Översättning Käännös Aistriúchán Traduzzjoni Prevajanje Vertimas Tõlge Preklad Fordítás Tulkojumi Превод Překlad Prijevod 翻訳 번역 翻译 Перевод