Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] The concept of 'Home State Taxation' is based on the idea of voluntary mutual recognition of tax rules. According to this concept the profits of a group of companies active in more than one Member State are computed according to the rules of one company tax system only, i.e. the system of the Home State of the parent company or head office of the group (the "lead company"). [..]
Avots: Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee "Tackling the corporation tax obstacles of small and medium-sized enterprises in the Internal Market - outline of a possible Home State Taxation pilot scheme [...]" (COM(2007)0702).