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taxation at source [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-10-08

English

Subject field(s)
  • Taxation Law
  • Taxation
DEF

A process by which a part of a payment due to another person (e.g. a dividend, wages or other remunerations, etc.) is deducted by the payer from the total amount due when the payment is made, as tax due from the recipient (either provisionally or originally), and handed over, or otherwise accounted for, to the tax authorities.

French

Domaine(s)
  • Droit fiscal
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Derecho fiscal
  • Sistema tributario
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