TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
fiscal transparency [1 record]
Record 1 - internal organization data 1999-02-09
Record 1, English
Record 1, Subject field(s)
- Taxation Law
- Taxation
Record 1, Main entry term, English
- fiscal transparency
1, record 1, English, fiscal%20transparency
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- fiscal visibility 2, record 1, English, fiscal%20visibility
proposal
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Term used to designate that the profits of certain (mostly unincorporated) forms of enterprise are taxed in the hands of the partners (on a pro rata basis), rather than on the level of the enterprise. 3, record 1, English, - fiscal%20transparency
Record number: 1, Textual support number: 1 OBS
fiscal transparency: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 1, English, - fiscal%20transparency
Record 1, French
Record 1, Domaine(s)
- Droit fiscal
- Fiscalité
Record 1, Main entry term, French
- transparence fiscale
1, record 1, French, transparence%20fiscale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Régime d'imputation de revenus selon lequel les revenus obtenus par une société soumis au régime légal existant sont imputés aux associés ou participants. Les bénéfices de la société sont comptabilisés dans la base imposable de l'impôt sur le revenu des personnes physiques de chaque associé, en incluant aussi bien les bénéfices incorporés au fonds de réserve que ceux qui ont été distribués comme dividendes. 2, record 1, French, - transparence%20fiscale
Record number: 1, Textual support number: 1 OBS
transparence fiscale : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - transparence%20fiscale
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Derecho fiscal
- Sistema tributario
Record 1, Main entry term, Spanish
- transparencia fiscal
1, record 1, Spanish, transparencia%20fiscal
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Régimen de imputación de rentas por el cual las rentas obtenidas por una sociedad sujeta al régimen legal existente se imputan a los socios o partícipes. Se integran en su base imponible del IRPF, independientemente de que los beneficios se hayan incorporado a reservas o se hayan distribuido como dividendos. 2, record 1, Spanish, - transparencia%20fiscal
Record number: 1, Textual support number: 1 OBS
transparencia fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - transparencia%20fiscal
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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