TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

HYBRID ENTITY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-19

English

Subject field(s)
  • Taxation
CONT

The protocol proposes to deny treaty benefits in certain circumstances relating to the use of hybrid entities that are disregarded in one country but not in the other country.

French

Domaine(s)
  • Fiscalité
DEF

Société de capitaux ou société de personnes qui n'est pas considérée comme ayant le même statut selon les législations fiscales de pays différents.

OBS

De telles entités sont utilisées en planification fiscale internationale.

Spanish

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