cost base

tax basis of an asset | tax base of an asset | asset's tax basis | asset's tax base

tax relief [ relief from taxes | tax abatement | tax advantage | tax allowance | tax concession | tax credit | tax deduction | tax reduction | Tax incentive(STW) | tax credits(UNBIS) | tax deductions(UNBIS) ]

ratable value | taxable value

buoyancy of a tax system | tax buoyancy

basic tax structure committee

Such certificates could provide the fiscal basis for encouraging investment in energy saving.

Reducing taxation on labour, while ensuring budget neutrality by shifting it towards consumption taxes, recurrent taxes on immovable property and environmental taxes can help correcting market inefficiencies and lay foundations for a sustained rates of growth and job creation.The efficiency of the tax system can be enhanced by broadening tax bases, such as removing or reducing the use and generosity of exemptions and preferential regimes, and by strengthening the tax administration, simplifying the tax system, and combatting tax fraud and aggressive tax planning.

The Commission proposed that the criteria for the common EU list should be based on the full range of international tax good governance criteria i.e. transparency, information exchange, fair tax competition and implementation of the new Base Erosion and Profit Shifting (BEPS) measures.

12. Calls on the Commission to propose common standards for tax treaties between Member States and developing countries, with the aim of avoiding tax base erosion for these countries;