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OCTROI CREDIT IMPOT FICTIF [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-07-15

English

Subject field(s)
  • Taxation
  • Foreign Trade
DEF

... the provision in a treaty whereby a capital-exporting country extends the tax credit benefit to include tax payments waived by the source country under its incentive program.

French

Domaine(s)
  • Fiscalité
  • Commerce extérieur
DEF

[...] clause d'un traité en vertu de laquelle un pays exportateur de capitaux étend le bénéfice du crédit fiscal de manière à inclure les paiements d'impôt auxquels renonce le pays d'origine en vertu de son programme d'encouragement aux investissements.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Comercio exterior
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