TERMIUM Plus®

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OPERATION DECLARER [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2023-08-11

English

Subject field(s)
  • Taxation
  • Offences and crimes
CONT

What is a reportable transaction? A reportable transaction is a specific type of tax avoidance transaction or, in other words, any transaction undertaken alone or as part of a series of transactions in order to avoid paying taxes.

French

Domaine(s)
  • Fiscalité
  • Infractions et crimes
CONT

Qu'est-ce qu'une opération à déclarer? Il s'agit d'un type particulier d'évitement fiscal qui consiste en une opération menée seule, ou dans le cadre d'une série d'opérations, et visant à éviter de payer de l'impôt.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Infracciones y crímenes
CONT

El módulo I [...] se enviará para declarar los riesgos directos e indirectos de las operaciones declarables por las entidades de crédito que operen en régimen de libre prestación de servicios [...].

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