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TAX SHELTER PROMOTION [1 record]

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Record 1 1995-05-18

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
CONT

On December 1, 1994 the Ministers of Finance and National Revenue issued a press release announcing measures to improve the fairness of the tax system and prevent abuses through aggressive tax shelter promotions. Those measures: - affect limited recourse financings; - extend the base on which the alternative minimum tax is calculated.

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
CONT

Le 1er décembre 1994, les ministres des Finances et du Revenu national annonçaient par voie de communiqué des mesures visant à rendre le système fiscal plus équitable et à prévenir les abus découlant de la promotion agressive d'abris fiscaux. Ces mesures : - ont une incidence sur le financement assorti de recours limités; - élargissent la base du calcul de l'impôt minimum de remplacement.

Spanish

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