Definicija: The first step was initiated already in 1967 by replacing all cumulative multi-stage taxes which Member States had applied until then by a multi-stage non-cumulative value added tax. Thus, a general tax on consumption was introduced in all Member States, which was based upon the principle that the tax applied to goods and services is exactly proportional to the price, whatever the number of transactions which take place in the production and distribution process before the stage at which the tax is finally charged.

Definicija: Prvi korak je bil storjen že v l.1967 z zamenjavo vseh kumulativnih večstopenjskih davkov, ki so jih države članice do takrat uporabljale, z večstopenjskim nekumulativnim davkom na dodano vrednost. Tako so v vseh državah članicah uvedli splošen davek na potrošnjo, katerega temeljno načelo je bilo, da je davek na blago in storitve v natančnem sorazmerju s ceno ne glede na to, kolikšno je število faz med proizvodnjo in razpošiljanjem pred tisto fazo, v kateri se davek končno zaračuna.

Definicija: In the United States, a 9-digit number that identifies a business entity to the government. A business must have an EIN if it has employees or meets other criteria specified by the federal government.

Definicija: The task of the Code of Conduct Group (business taxation), set up within the framework of the Council, is to assess the tax measures that may fall within the scope of the code of conduct for business taxation and to oversee the provision of information on those measures.

Definicija: A standard that places additional constraints on XBRL taxonomies that are intended to express information used in financial reporting. All taxonomies that are valid under FRTA are valid XBRL documents. However, not all XBRL documents are valid under FRTA.

Definicija: A standard that places additional constraints on XBRL taxonomies that are intended to express information used in financial reporting. All taxonomies that are valid under FRTA are valid XBRL documents. However, not all XBRL documents are valid under FRTA.

Definicija: A standard that places additional constraints on XBRL taxonomies that are intended to express information used in financial reporting. All taxonomies that are valid under FRTA are valid XBRL documents. However, not all XBRL documents are valid under FRTA.

Definicija: A standard that places additional constraints on XBRL taxonomies that are intended to express information used in financial reporting. All taxonomies that are valid under FRTA are valid XBRL documents. However, not all XBRL documents are valid under FRTA.

Definicija: The first step was initiated already in 1967 by replacing all cumulative multi-stage taxes which Member States had applied until then by a multi-stage non-cumulative value added tax. Thus, a general tax on consumption was introduced in all Member States, which was based upon the principle that the tax applied to goods and services is exactly proportional to the price, whatever the number of transactions which take place in the production and distribution process before the stage at which the tax is finally charged.

Definicija: Prvi korak je bil storjen že v l.1967 z zamenjavo vseh kumulativnih večstopenjskih davkov, ki so jih države članice do takrat uporabljale, z večstopenjskim nekumulativnim davkom na dodano vrednost. Tako so v vseh državah članicah uvedli splošen davek na potrošnjo, katerega temeljno načelo je bilo, da je davek na blago in storitve v natančnem sorazmerju s ceno ne glede na to, kolikšno je število faz med proizvodnjo in razpošiljanjem pred tisto fazo, v kateri se davek končno zaračuna.

Definicija: It is the basis for negotiation and application of bilateral tax treaties between countries, designed to assist business while helping to prevent tax evasion and avoidance. The OECD Model also provides a means for settling on a uniform basis the most common problems that arise in the field of international double taxation.