natgillin/translations-raw huggingface dataset:
davčne stopnje, ki je tesno vezana z različnimi stopnjami gospodarskega razvoja;
a level of taxation that is robustly linked to different stages of economic development;
združitve različnih davčnih stopenj davka na dohodek z izračunom davka na dohodek na podlagi obsega dejavnosti rajši kot na podlagi poslovne panoge;
the unification of multiple corporate income tax rates by calculating income tax rates on the basis of business volume rather than business sectors;
je prepričan, da mora Organizacija za gospodarsko sodelovanje in razvoj opredeliti nove smernice v zvezi s transfernimi cenami, kar je nepogrešljivo za boj proti praksam nekaterih multinacionalk, ki svoje dobičke prenašajo v države z ugodnejšo davčno politiko, in da se zagotovi plačilo davkov v državah, vključno z državami v razvoju, v katerih so ta dobiček ustvarile;
Considers it necessary for the OECD to draw up new guidelines on transfer pricing, an essential way of preventing certain multinationals from transferring their profits to the countries with the most favourable tax regimes and ensuring that they pay their taxes in the countries – including developing countries – where they have actually generated their profits;
meni, da je nujno potreben sistem obdavčenja z nizko stopnjo za osebe z nizkimi in srednjimi dohodki, ki temelji na širši davčni osnovi in izključuje vse oprostitve ter diskrecijske davčne ugodnosti, zlasti za dejavnosti pridobivanja mineralnih surovin; poudarja, da so potrebna javna vlaganja v projekte, ki imajo pozitiven lokalni učinek na gospodarstvo, družbo in okolje, pri čemer se nikakor ne sme omogočiti davčnega dampinga;
Considers that a system of low-rate taxation of low and medium incomes founded on a broader tax base and excluding all discretionary tax exemptions and preferences, including for the extractive industries, is indispensable; emphasises the need for public investment in projects with a positive local impact in economic, social and environmental terms, whilst not creating any opportunities for any form of fiscal dumping;
Manipulacija tržnih cen
Trade mispricing
poudarja, da manipulacija tržnih cen najbolj očitno spodbuja nezakonite finančne odlive; poziva Komisijo, naj prispeva k izboljšanju strokovnega znanja javnosti o teh vprašanjih v državah v razvoju in si prizadeva za konkretne predloge, s katerimi bo zagotovila, da bodo države G20, OECD, ZN in STO razmislile o širši določitvi meril in metod za preprečevanje manipulacije tržnih cen, med katere spadajo metode primerljivega donosa ZDA, ki so se pri ugotavljanju nepravilnih cenitev transakcij izkazale za obetavne;
Stresses that trade mispricing is one of the most prominent drivers of illicit financial outflows; calls on the Commission to contribute to enhancing public expertise on such issues in developing countries, and to work upon concrete proposals to ensure that the G20, the OECD, the UN and the WTO consider a broader set of indicators and methods for tackling trade mispricing, among which are the US ‘comparable profit methods’ that have shown promise in determining the incorrect pricing of transactions;
poziva k boju proti nezakoniti manipulaciji transfernih cen in k pregledu svetovnih predpisov na področju davkov, ki presegajo metode primerljivega donosa, saj morda obstajajo obetavnejše nadomestne možnosti, s katerimi bi bilo mogoče učinkoviteje obravnavati težavo manipulacije cen; poudarja, da morajo EU, G20 in WTO svoja prizadevanja v splošnem osredotočiti na pristope, ki se zanašajo na neodvisno tržno načelo, ki pravi, da morajo za davčno relevantne transakcije veljati enaki pogoji kot za transakcije med neodvisnimi podjetji;
Calls for action against illegitimate transfer price manipulation (TPM) and for a review of global tax rules which go beyond the comparable profits method, in case there are other more promising alternatives which address the problem of mispricing more effectively; stresses that the EU, the G20, the EU and the WTO in general should concentrate their efforts on approaches that rely on the so-called arm's length principle (ALP), stating that tax-relevant transactions must be subject to the same conditions as those which would be made between independent enterprises;
poziva EU, naj se v okviru G20 in OECD zavzema za načelo samodejne izmenjave informacij o davčnih zadevah v skladu z direktivo EU o obdavčitvi prihrankov kot načinom za zajezitev nezakonitih finančnih tokov v države, kjer velja davčna tajnost;
Urges the EU to defend within the G20 and OECD the principle of the automatic exchange of information on tax matters along the lines of the EU Savings Tax Directive, as a way to curb illicit financial flows in secrecy jurisdictions;
poziva k uvedbi davka na finančne transakcije, saj bi prihodki iz tega vira izboljšali delovanje trga z zmanjšanjem špekulacij ter prispevali k financiranju svetovnih javnih dobrin, kot so razvoj in spopadanje s podnebnimi spremembami, ter zmanjšali javnofinančne primanjkljaje; poziva Komisijo, naj čim prej izdela študijo izvedljivosti, pri tem pa upošteva konkurenčne pogoje na svetovni ravni in po potrebi pripravi konkretne zakonodajne predloge;
Calls for the introduction of a tax on financial transactions, the revenue from which would improve the functioning of the market by reducing speculation and help to finance global public goods such as development and the fight against climate change, and reduce public deficits; calls on the Commission to swiftly produce a feasibility study taking into account the global level playing field and, if appropriate, to come forward with concrete legislative proposals;
predlaga vključitev posebne določbe o dobrem upravljanju na davčnem področju v pregled sporazuma iz Cotonouja;
Proposes the inclusion of a specific provision related to good tax governance in the review of the Cotonou Agreement;
poziva države članice EU, naj v okviru dvostranskih programov pomoči sprejmejo podobne ukrepe;
Calls on the EU Member States, under their bilateral assistance programmes, to take similar measures;
Ekstraktivne industrijske panoge
Extractive industries
poziva k razvoju pobud za spodbujanje večje preglednosti nad prihodki iz naravnih virov, med drugim s konvencijo OECD o boju proti podkupovanju in pobudo za preglednost v ekstraktivnih industrijah (EITI); pozdravlja sprejetje predlogov sprememb o preglednosti in „krvavih rudninah“ iz Konga k reformi finančne ureditve ter poziva Komisijo, naj poda podobno zakonodajno pobudo brez zmanjšanja odgovornosti vlad držav v razvoju ali nalaganja čezmernega upravnega bremena podjetjem, saj je v državah v razvoju to že bilo predmet kritik interesnih skupin in bi lahko imelo nasprotne učinke od želenih;
Urges the development of initiatives to promote greater transparency in natural resource rents, inter alia through the OECD Anti-Bribery Convention and the Extractive Industries Transparency Initiative; welcomes the adoption of the Congo Conflict Minerals and Transparency Amendments to the Financial Regulatory Reform Bill and asks the Commission to propose a legislative initiative along the same lines without diminishing the responsibility of governments in the developing world, and without placing an undue bureaucratic burden on companies, as that has already been criticised by stakeholders in the developing world and could prove counterproductive;
poudarja, da je treba vztrajati pri izkoriščanju naravnih virov, da bi posamezni državi pomagali pri izpolnitvi širših družbenih in gospodarskih ciljev; kar za vlade držav v razvoju pomeni začrtati vizijo (če želijo tudi v sodelovanju z mednarodnimi interesnimi skupinami in strokovnjaki) o tem, kako sektor virov ustreza gospodarski prihodnosti države; meni, da je za nekatere države morda najboljša uporaba danih virov v tem, da jih pustijo v zemlji za črpanje v prihodnosti, za druge pa je morda primernejše hitro črpanje, saj pomenijo prehodni vir domačih prihodkov, s katerim lahko ustvarijo prihodke za vzdrževanje naložb, potrebnih za rast in izpolnjevanje nujnih človeških potreb;
Stresses that exploitation of natural resources should be pursued in order to help a country meet its broader social and economic goals, which, for governments in developing countries, means outlining a vision, if so desired together with international stakeholders and expertise, of how the resource sector fits into the country's economic future; considers that for some countries the best use of resource endowments may be to leave them in the ground for future use while for others, it may be to extract rapidly, as an intermediary source of domestic revenue, in order to generate revenues to sustain the investment necessary for growth and to meet urgent human needs;
poudarja, da bi morale biti države v razvoju enakopravni partnerji pri razpravi in sprejemanju novih pobud v sektorju črpanja naravnih virov; poudarja, da mora nova ureditev na tem področju dobiti obliko splošnih mednarodnih standardov, da bi preprečili nastanek dodatnega mozaika predpisov, ki bi imeli z vidika vlad, davčnih uprav in mednarodnih podjetij nasproten učinek od predvidenega;
Points out that developing countries should be equal partners in the discussion and adoption of new initiatives in the sector of resource extraction; stresses that new arrangements in this field should take the form of generalised international standards in order to avoid the creation of another patchwork of regulations which would be counterproductive from the point of view of governments, tax administration and international companies;
poudarja, da predlogi Komisije in pobude nevladnih organizacij za preglednost v sektorju ekstraktivnih industrijskih panog, npr. listina o naravnih virih, načela Equator in smernice za vlagatelje podjetja Critical Resource dejansko koristijo podjetjem; omogočajo pravno varnost ter trajnostna dolgoročna partnerstva in delujejo kot varovalo pred ponovno nacionalizacijo, ponovnim odprtjem pogajanj ali izključitvijo; ugotavlja tudi težave, ki jih je treba obravnavati, na primer dejstvo, da bi bila podjetja morda primorana razkriti poslovno občutljive podatke, zaradi česar bi se znašla v konkurenčno podrejenem položaju, ali to, da nekateri sporazumi z vladami temeljijo na tajnih informacijah;
Stresses that the proposals of the Commission and non-governmental transparency initiatives for the sector of extractive industries, e.g. the Natural Resource Charter, the Equator Principles and the Guidelines for Investors and Companies by ‘Critical Resource’, are in effect pro-business; they produce legal security and sustainable long-term partnerships and act as safeguards against renationalisation, reopening of negotiations or expulsion; notes that there are problems to be addressed as well, for instance the fact that businesses may have to disclose commercially sensitive information which puts them at a competitive disadvantage, or that some agreements with governments are based on information being kept secret;
ugotavlja, da bi bilo treba rente od izkoriščanja naravnih virov zmeraj obravnavati kot začasen način povečanja javnofinančnih prihodkov; poudarja, da uspeh pri obdavčitvi virov pogosto prinaša prednosti pri neposrednih davkih, na primer davkih na dohodek podjetij, ter pri nedavčnih prihodkih, na primer nadomestilih;
Notes that resource rents should always be seen as an intermediary means to increase domestic revenue; points out that success in taxation of resources often brings advances in direct taxes, such as corporate income taxes, and non-tax revenues, such as royalty fees;
poudarja, da je veliko držav, ki prejemajo rento od naravnih virov, zlasti nafte in mineralov, premalo motiviranih, da bi bile odgovorne, odzivne ali učinkovite; ponovno poudarja, da so za boj proti gospodarskemu kriminalu nujni močni institucionalni in demokratični nadzorni mehanizmi; še posebej poziva Komisijo, naj okrepi razvojno pomoč na področju oblikovanja pogodb o vprašanjih črpanja naravnih virov med večnacionalnimi podjetji in državami v razvoju;
Points out that a large number of rentier states, which benefit from abundant resource rents, particularly those from oil and minerals, have little incentive to be accountable, responsive or efficient; reiterates that strong institutional and democratic control mechanisms are crucial for combating economic crime; in particular, calls on the Commission to step up its development assistance on the formulation of contracts between multinational companies and developing countries on resource exploitation issues;
poziva Komisijo in Svet, naj se z zagotavljanjem finančnih sredstev in sodelovanjem v upravnih organih bolj vključita v pobudo za preglednost v ekstraktivnih industrijah;
Calls on the Commission and the Council to engage more with the Extractive Industries Transparency Initiative, through provision of finance and participation in its governing body;
opozarja, da je kakovost računovodskega poročanja bistvena za učinkovit boj proti davčnim utajam; meni, da je za ekstraktivne industrijske panoge izjemno pomembno poročanje po državah; vendar opozarja, da bi bilo enako koristno tudi za vlagatelje v vse sektorje, s čimer bi prispevali k splošnemu dobremu upravljanju; zato poziva Komisijo, naj se zavzema za to, da se v mednarodni standard računovodskega poročanja IASB vključi zahteva, da vse večnacionalne korporacije svoje prihodke in plačane davke poročajo po državah; opozarja, da je takšna zahteva v skladu s potrebo po izboljšanju družbene odgovornosti večnacionalnih podjetij; poziva Komisijo, naj vključi poročanje po državah v spremembo direktiv o računovodstvu;
Recalls that the quality of financial reporting is crucial to combat tax evasion effectively; considers that country-by-country reporting is of the utmost importance for extractive industries, but recalls that it would equally be beneficial for investors in all sectors, thereby contributing to good governance globally; therefore asks the Commission to promote the inclusion of a requirement within the International Financial Reporting Standard of the IASB that multinational corporations report their income and tax paid on a country-by-country basis; recalls that this request is consistent with the need to improve the corporate social responsibility of multinational enterprises; calls on the Commission to integrate country-by-country reporting in its reform of accounting directives;
zahteva, da se za čezmejne družbe uvedejo obveznosti finančnega poročanja po posameznih državah, vključno z dobički pred in po uvedbi davka, in tako povečata preglednost in dostop davčnih uprav do pomembnih podatkov; meni, da bi EU, zato da se zagotovi enotna pokritost vseh sektorjev in vseh družb, morala uvesti to načelo pri naslednjih pregledih direktive o preglednosti in računovodskih direktiv EU, medtem ko bi Komisija na mednarodni ravni morala izvajati pritisk na Upravo za mednarodne računovodske standarde (IASB), da bi ta hitro izdelala ustrezen celovit standard; ponovno poziva Komisijo, naj Parlamentu v naslednjih šestih mesecih poroča o izidu javnih razprav in razprav z Upravo za mednarodne računovodske standarde (IASB);
Calls for the introduction of country-by-country financial reporting obligations for cross-border companies, including pre- and post-tax profits, with the aim of enhancing transparency and access to relevant data for tax administrations; takes the view that, in order to ensure that all sectors and all companies are uniformly covered, the EU should introduce the principle as part of the upcoming revisions of the transparency directive and the EU accounting directives, while at the international level the Commission should exert pressure on the IASB swiftly to develop the corresponding comprehensive standard; calls once again on the Commission to report back to Parliament on the outcome of its public consultation and on its discussions with the IASB within the next six months;
poudarja, kako pomembno je poročanje po posameznih državah, in zahteva, da se okrepijo pogajanja na tem področju;
Underlines the importance of country-by-country reporting and requests that negotiations in this field be intensified:
vlade in mednarodne skupine (tudi G20 in Združeni narodi) bi morale podpirati standard finančnega poročanja po državah in od Uprave za mednarodne računovodske standarde zahtevati, naj ga sprejme;
governments and international groupings (including the G20 and United Nations) should support a country-by-country financial reporting standard, and formally request the International Accounting Standards Board to adopt it;
OECD bi morala nadaljevati študijo o izvedljivosti poročanja po državah, rezultate pa v letu 2011 sporočiti skupini G20 in ZN;
the OECD should continue its feasibility study of country-by-country reporting, and report back to both the G20 and the UN during 2011;
Uprava za mednarodne računovodske standarde bi morala sprejeti nov standard, ki bi vključeval poročanje po državah;
the International Accounting Standards Board should adopt a new standard that includes country-by-country reporting;
civilna družba in mediji bi morali v prihodnosti na podlagi informacij, razkritih s poročanjem po državah, zahtevati odgovornost vlad in večnacionalnih podjetij;
civil society and the media should in future make use of the information disclosed under country-by-country reporting to hold governments and multinational companies to account;
je seznanjen z ugotovitvami raziskave mednarodnega davčnega dogovora, da je treba dodatno uskladiti donatorje na področju davkov in razvoja; poziva Komisijo, naj v skladu s tem sprejme pobude in okrepi svojo podporo večstranskim in regionalnim pobudam, kot sta Afriški forum o davčnih upravah in Interameriški center davčnih uprav;
Takes note of the finding of the ITC ‘Mapping Survey’ that further donor coordination in the area of taxation and development is needed; encourages the Commission to take initiatives along these lines and to step up its support for multilateral and regional initiatives, such as the African Tax Administration Forum and the Inter-American Centre of Tax Administrations;
poudarja, da s konvencionalno uradno razvojno pomočjo ne bo mogoče izkoreniniti revščine po svetu, če v okviru G20, OECD in EU ne bodo sprejeti drzni ukrepi, s katerimi bi zatrli davčne oaze in škodljive davčne strukture;
Stresses that conventional ODA will fail to eradicate global poverty if no ambitious measures are taken within the G20, the OECD and the EU to clamp down on tax havens and harmful tax structures;
ugotavlja, da so se finančna središča z ugodnimi davčnimi sistemi na vrhunskem srečanju G20 z dne 2. aprila 2009 zavezala k standardom OECD za preglednost in izmenjavo informacij; kljub temu ugotavlja, da škodljive strukture davčnih oaz še vedno prevladujejo; ponovno poziva k ukrepom za boj proti davčnim oazam, ki bodo presegli okvir OECD zaradi njegovih številnih pomanjkljivosti; v zvezi s tem ponovno izraža zaskrbljenost nad dejstvom, da mednarodni standardi OECD predvidevajo izmenjavo informacij na zahtevo in da ni samodejne izmenjave informacij v skladu z direktivo o obdavčitvi prihrankov; enako kritizira dejstvo, da OECD vladam dovoljuje, da se izognejo črnemu seznamu zgolj s tem, da obljubijo, da bodo upoštevale načela izmenjave informacij, ne da bi zagotovile, da bodo ta načela dejansko prenesle v prakso; prav tako meni, da je zahteva o sklenitvi sporazumov z 12 drugimi državami za odstranitev s črnega seznama samovoljna, saj ni povezana s kakovostnimi kazalniki, ki bi omogočali objektivno presojo izpolnjevanja prakse dobrega upravljanja;
Notes that, since the G20 Summit of 2 April 2009, offshore financial centres have committed to OECD standards on transparency and exchange of information; notes however that the harmful structures of tax havens still prevail; calls once more for action beyond the OECD framework to combat tax havens in view of their various shortcomings; in this respect, reiterates its concerns about the fact that the OECD international standards require exchange of information on request but that there is no automatic exchange of information along the lines of the Savings Tax Directive; likewise criticises the fact that the OECD allows governments to escape its blacklist merely by promising to adhere to the information exchange principles, without ensuring that these principles are effectively put into practice; considers also that the requirement to conclude agreements with 12 other countries in order to be removed from the backlist is arbitrary as it does not refer to any qualitative indicators for an objective assessment of compliance with good governance practices;
poudarja, da se vsako leto kar 800 milijard EUR iz držav v razvoju porazgubi v davčnih oazah in nezakonitih finančnih tokovih; ugotavlja, da bi utegnila biti večja preglednost finančnega procesa odločilen korak na poti do zmanjševanja revščine in znatnega ustvarjanja bogastva;
Highlights that as much as EUR 800 billion is lost each year from developing countries to tax havens and illicit financial flows; notes that greater transparency in the financial process could be a decisive step towards poverty alleviation and significant wealth creation;
meni, da se mora samodejna izmenjava informacij odvijati v vseh okoliščinah; v zvezi s tem pozdravlja predlog Komisije o upravnem sodelovanju na področju davkov, da bi razširili sodelovanje med državami članicami na vse vrste davkov, odpravili bančno tajnost in uvedli samodejno izmenjavo podatkov kot splošno pravilo;
Considers that automatic information exchange should take place in all circumstances; welcomes in this respect the Commission's proposal on administrative cooperation in the field of taxation in order to extend cooperation between the Member States to cover taxes of any kind, abolish banking secrecy and establish the automatic exchange of information as a general rule;
je zadovoljen, ker so nekatere države članice podpisale Konvencijo Sveta Evrope in OECD o medsebojni upravni pomoči pri davčnih zadevah, in poziva 17 držav članic, ki tega še niso storile, naj podpišejo to konvencijo;
Welcomes the fact that some Member States are signatories of the Council of Europe-OECD Convention on Mutual Administrative Assistance in Tax Matters, and urges the 17 Member States that have not done so to sign the Convention;
poziva EU, naj okrepi prizadevanja in sprejme konkretne ukrepe, na primer sankcije v primeru utaje davkov in nezakonitega bega kapitala; zahteva, da Svet v tesnem sodelovanju s strokovno skupino ZN za mednarodno sodelovanje v davčnih zadevah preuči možnost večstranskega mehanizma za samodejno izmenjavo davčnih informacij;
Calls on the EU to step up its action and to take concrete measures, such as sanctions, against tax evasion and illicit capital flight; calls on the Council to examine the possibility of a multilateral mechanism for automatic tax information exchange in close collaboration with the UN Committee of Experts on International Cooperation in Tax Matters;