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The following IATE entries have been or are being updated in all languages to help the translation of texts belonging to the procedures 2016/0010(CNS) and 2016/0011(CNS).
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IATE ID | Term |
3567894 | anti tax avoidance package |
1865996 | earnings before interests, taxes, depreciation and amortisation EBITDA |
1681617 | exit tax |
2232848 | exit taxation |
3568378 | general anti-abuse rule general anti-avoidance rule GAAR |
3539824 | Global Forum on Transparency and Exchange of Information for Tax Purposes |
3550607 | hybrid entity |
3550798 | hybrid mismatch arrangements hybrid mismatch |
3568385 | interest limitation |
1681818 | low-tax country low-tax jurisdiction |
1681822 | no tax country no tax jurisdiction |
3568380 | principal purpose test PPT |
1681935 | source state state of source |
1681940 | state of residence country of residence home state |
72620 | stated capital |
3534017 | switch-over clause |
921830 | tax benefit |
826425 | tax burden |
913647 | tax identification number TIN |
784106 | tax residence residence for tax purposes tax domicile fiscal domicile |
1672278 | tax sovereignty fiscal sovereignty |