TERMIUM Plus®

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

REVERSE CHARGE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2008-07-25

English

Subject field(s)
  • Foreign Trade
  • National and International Economics
  • Taxation
CONT

Many countries with a value-added tax (VAT) or a goods and services tax (GST) apply a reverse-charge mechanism to certain business-to-business transactions. This type of mechanism requires the importing business to self-assess VAT or GST on imported services or intangible property where the importing business provides exempt supplies to domestic consumers.

French

Domaine(s)
  • Commerce extérieur
  • Économie nationale et internationale
  • Fiscalité
DEF

TVA [taxe de vente ajoutée] mise à la charge du bénéficiaire d'une prestation de services, ou de l'acquéreur d'un bien (régime intra-communautaire), par dérogation au principe selon lequel le redevable au Trésor de la TVA est le prestataire ou le vendeur.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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