TERMIUM Plus®

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DOMESTIC INTERNATIONAL SALES CORPORATION [1 record]

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Record 1 2017-08-31

English

Subject field(s)
  • Foreign Trade
  • Taxation
CONT

Usually organized as a subsidiary of a parent domestic company, the DISC can engage in exporting both as a principal and as commission agent, and provided that at least 95% of its assets are export-related and at least 95% of its income is derived from export sales and rentals, up to 50% of taxable income of the DISC is not currently taxes.

OBS

domestic international sales corporation; DISC: terms and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc.

French

Domaine(s)
  • Commerce extérieur
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Sistema tributario
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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