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Bureau international de documentation fiscale
IBFD

Translation of "IBFD " (French → English) :

TERMINOLOGY
see also In-Context Translations below
Bureau international de documentation fiscale | IBFD [Abbr.]

International Bureau of Fiscal Documentation | IBFD [Abbr.]
IATE - Taxation
IATE - Taxation
IN-CONTEXT TRANSLATIONS
Soucieux de mettre en évidence les disparités entre les États membres, l'IBFD (International Bureau for Fiscal Documentation) a effectué une enquête sur les modalités de déduction de la TVA acquittée en amont dans les différents États. Le taux de déduction varie de 0 à 74 %, alors que la directive TVA tend à prévoir un certain niveau d'harmonisation.

To illustrate the disparity between Member States, the International Bureau for Fiscal Documentation carried out a survey on the methods of deduction of input VAT applied by the Member States, showing that recovery rates varied from 0% to 74%, notwithstanding the fact that the VAT Directive seems to foresee a certain degree of harmonisation.


[17] Rapport de l’IBFD sur le traitement fiscal des dépenses de RD – 2004.

[17] IBFD 2004 report on the tax treatment of RD expenses


[22] Voir notamment Gammie, M. and Lodin, S.-O., « Home State Taxation» ; IBFD Publications 2001.

[22] see in particular Gammie, M. and Lodin, S.-O., " Home State Taxation "; IBFD Publications 2001


[32] International Bureau of Fiscal Documentation (IBFD), «The compatibility of the Home State Taxation system with double taxation agreements based on the OECD Model: a study», reproduite dans Lodin/Gammie, op.cit, pp. 77-104 et p.99.

[31] International Bureau of Fiscal Documentation (IBFD); The compatibility of the Home State Taxation system with double taxation agreements based on the OECD Model: a study", reproduced in Lodin/Gammie, op.cit, p. 77-104, p.99.


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[33] Lodin/Gammie, op.cit., p. 57, et IBFD, op.cit, pp. 95 et suivantes.

[32] Lodin/Gammie, op.cit., p.57; IBFD, op.cit, p. 95f.


[24] "Home State Taxation", S.-O. Lodin et M. Gammie, IBFD Publications, Amsterdam, 2001.

[24] Lodin, S.-O. and Gammie, M., Home State Taxation, IBFD Publications, Amsterdam, 2001.




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IBFD

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