< Back to TermFolders’ list
The following IATE entries have been or are being updated in all languages to help the translation of texts related to tax rulings and the work of the TAXE Special Committee.
Download the [su_button url=”https://termcoord.eu/wp-content/uploads/2017/02/Tax_rulings_TAXE_July2017.xls” style=”3d”]Multilingual Excel file[/su_button]
Batch 3
IATE ID | Term |
3562995 | Action Plan on Base Erosion and Profit Shifting |
3564760 | advance cross-border ruling |
930056 | average effective tax rate AETR effective average tax rate EATR |
1071672 | banking secrecy bank secrecy |
828282 | Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises Arbitration Convention |
1239446 | double tax treaty double taxation treaty DTT double taxation convention DTC double taxation agreement DTA |
928476 | EU Joint Transfer Pricing Forum JTPF EU Joint Transfer Pricing Forum expert group |
3568347 | EU VAT Forum |
2228033 | fiscal state aid fiscal aid |
786858 | freedom to conduct business |
3552405 | hybrid loan |
3552995 | hybrid loan mismatch |
323414 | International Consortium of Investigative Journalists ICIJ |
766169 | mutual agreement procedure MAP |
906833 | OECD Model Tax Convention |
910967 | OECD Transfer Pricing Guidelines OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations |
1118198 | profit or loss before tax pre-tax profit or loss |
2248915 | public disclosure |
380856 | race to the bottom |
905328 | rollback |
905329 | standstill |
3568326 | tax assessment |
3568374 | tax holiday |
3568376 | tax treaty tax convention tax agreement |
2201493 | whistleblower |
< Back to TermFolders’ list
Batch 2
IATE ID | Term |
3566439 | anti-abuse clause |
1683694 | brass plate company letter box company paper company shell company shell corporation money box company front company |
880003 | conduit company |
901252 | controlled foreign corporation CFC |
2217635 | corporate taxation |
1681601 | cost plus method cost plus pricing cost-plus pricing strategy cost plus pricing method cost-plus pricing system |
3566455 | country-by-country reporting CbCR |
3509219 | economic substance economic substance of the transaction |
916298 | effective tax rate effective level of taxation |
111514 | excess profit |
3566468 | formula apportionment formulary apportionment FA |
361145 | harmful tax competition |
3566436 | innovation box |
3566434 | intellectual property box IP box |
3566530 | notional interest deduction |
3549838 | Platform for Tax Good Governance Aggressive Tax Planning and Double Taxation Platform for Tax Good Governance |
147613 | tax competition |
1681718 | tax compliance |
765604 | secrecy jurisdiction |
1681970 | tax incentive tax inducement |
1179161 | tax jurisdiction |
3566557 | taxable entity |
135942 | taxable profit |
140276 | treaty shopping |
1681728 | unitary tax system |
< Back to TermFolders’ list
Batch 1
IATE ID | Term |
794737 | arm’s length principle |
794736 | arm’s length price |
1239161 | transfer price |
1127121 | transfer pricing |
778944 | transfer pricing adjustment |
792544 | associated enterprise |
74198 | beneficial ownership |
3562633 | common reporting standard |
1239446 | double taxation convention |
835719 | double taxation |
3532088 | economic owner |
764038 | fixed place of business |
3532083 | group member |
3565364 | harmful tax practices |
3563035 | investment entity |
277854 | legal owner |
3532081 | non-taxpayer |
1681827 | non-resident taxpayer |
763940 | permanent establishment |
3502728 | place of effective management |
762512 | place of incorporation |
2210372 | tax gap |
3534012 | unrelieved loss |
765616 | withholding tax |
910905 | advance pricing arrangement |
919037 | controlled transaction |