Betekenis van:
transfer tax

transfer tax
Zelfstandig naamwoord
    • any tax levied on the passing of title to property





    1. to advise the Commission on transfer pricing tax issues
    2. The expert group on transfer pricing should assist and advise the Commission in transfer pricing tax issues.
    3. BdB pointed out that Wfa remained exempt from property tax, tax on business capital and corporation tax even after the transfer.
    4. The French authorities pointed out that the exemption from transfer capital gains tax was not automatic.
    5. OECD Transfer Pricing Guidelines for Multinational enterprises and Tax administration, adopted in July 1995.
    6. Furthermore, the profit from Wfa's activities remained exempt from corporation tax (Körperschaftssteuer) after the transfer.
    7. By suspending the real estate transfer tax temporarily, market participants will have the opportunity to merge.
    8. A real estate transfer tax is a tax levied on real estate transactions resulting in a change in the ownership of the relevant property.
    9. to create a platform where business and national tax administration experts can discuss transfer pricing problems which constitute obstacles to cross-border business activities within the Community to advise the Commission on transfer pricing tax issues
    10. BdB quoted WestLB's profitability as an average of 5,6 % before tax for the ten years prior to the transfer.
    11. Furthermore, the housing companies and associations will in principle continue to pay the real estate transfer tax when buying property.
    12. In addition, the local authority has apparently obtained the transfer of several assets under Article 66 of the Tax Ordinance.
    13. Finland further notes that the value-added tax rate, capital transfer tax rate, and real estate tax rate applied to State Enterprises are the same as for limited companies.
    14. Having regard to Commission Decision 2007/75/EC of 22 December 2006 setting up an expert group on transfer pricing [1] to advise the Commission on transfer pricing tax issues, and in particular Article 4 thereof,
    15. Under Section 7(1) of the transfer agreement of 20 December 1991, a remuneration of 0,5 % per annum after tax was agreed for the transfer of the promotion-related assets of all three LTS.