to bind a company to a third party

Definition: A disorder in which the child, having previously made normal progress in language development, loses both receptive and expressive language skills but retains general intelligence; the onset of the disorder is accompanied by paroxysmal abnormalities on the EEG, and in the majority of cases also by epileptic seizures. Usually the onset is between the ages of three and seven years, with skills being lost over days or weeks. The temporal association between the onset of seizures and loss of language is variable, with one preceding the other (either way round) by a few months to two years. An inflammatory encephalitic process ha ...[+++]s been suggested as a possible cause of this disorder. About two-thirds of patients are left with a more or less severe receptive language deficit.

two-thirds rule

Anterior two-thirds of tongue, ventral surface Frenulum linguae

Anterior two-thirds of tongue, dorsal surface

second successor corporation | second-successor corporation

In particular, it is complementary to the Directive on intra-corporate transferees, which facilitates the entry and intra-EU mobility of highly skilled employees (managers, specialists) employed by non-EU companies who are temporarily assigned to subsidiaries situated in the EU.

For such branches it is necessary to apply specific provisions that are different from those that apply to the branches of companies governed by the law of other Member States since this Directive does not apply to companies from third countries.

24. Deplores the fact that women and girls are the most affected by extreme poverty, while it is factually proven that investment in women and girls and empowering them through education is one of the most efficient ways of combating poverty; stresses the need to do more to secure the right to education and access thereto, especially for girls, and that action must be taken to prevent them from being forced to abandon their studies, as they often are when they marry and have children; stresses the need for action to include women and girls in investment and growth processes in third countries; maintains that it is essential to continue counteracting the gender pay gap; notes that European companies operating in third countries have a vi ...[+++]tal role to play in promoting gender equality in those countries, since they act as role models; encourages women to become actively involved in trade unions and other organisations, as this will do much to introduce gender aspects into labour relations and working conditions;

More specifically, it proposes to establish a CCCTB as a system of common rules for computing the tax base of companies which are tax resident in the EU and of EU-located branches of third-country companies.