10) transfer pricing for other high-risk transactions;

10) transfer pricing for other high-risk transactions;

Does your company conduct taxable activities in several European countries?

Does your company conduct taxable activities in several European countries?

This rate applies to all taxable operations for which no other rate is provided.

This rate applies to all taxable operations for which no other rate is provided.

a normal rate of 17 % for taxable operations other than those listed below;

This rate applies to all taxable operations for which no other rate is provided.

a normal rate of 17 % for taxable operations other than those listed below;

if it may otherwise be assumed that his taxable activities covered by this special scheme have ceased;

At the end of each month, the taxable base is obtained by subtracting from the total amount of receipts related to taxable operations, the sum of taxable operations expenditures, reduced the value-added tax.

The taxpayer may apply a single, annual coefficient d’assujettissement for all of its goods and services that are used for both taxable and non-taxable activities.

if it may otherwise be assumed that his taxable activities covered by this special scheme have ceased;

– the use to which the capital goods are put has changed and they will in future be used by the municipality also to carry out taxable transactions?

Where possible, consider accelerating your taxable transactions so that they’re reported in 2015 instead of 2016.