TERMIUM Plus®

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BENCHMARK STRUCTURE [1 record]

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Alphabetical list of terms

Record 1 2016-02-29

English

Subject field(s)
  • Taxation
CONT

... the benchmark tax structure is one that provides no preferential treatment to taxpayers on the basis of demographic characteristics, sources or uses of income, geographic location, or any other special circumstances applicable only to a given taxpayer or to a particular group of taxpayers.

Key term(s)
  • benchmark structure

French

Domaine(s)
  • Fiscalité
Key term(s)
  • structure de référence
  • structure de base

Spanish

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