TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A foreign trust is an entity organized outside Canada which is set up to hold and administer funds or property on behalf of beneficiaries. For example, a Canadian taxpayer may transfer funds or property to a foreign trust for the benefit of his children living abroad. However, such arrangements can also be set up for the purpose of reducing income from property for Canadian tax purposes. The Income Tax Act contains provisions designed to prevent the avoidance of tax in such cases.  2, record 1, English, - foreign%20trust

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Entité constituée à l'étranger afin de détenir et d'administrer des fonds ou d'autres biens pour le compte de bénéficiaires. Par exemple, un contribuable canadien peut transférer des fonds ou d'autres biens à une fiducie étrangère au profit de ses enfants qui vivent à l'étranger. Cependant, ces fiducies peuvent également être établies afin de réduire le revenu tiré de biens aux yeux du fisc canadien. La Loi de l'impôt sur le revenu comporte des dispositions qui visent à prévenir l'évitement de l'impôt dans ce cas.  2, record 1, French, - fiducie%20%C3%A9trang%C3%A8re

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

In some cases, a foreign manufacturer may want to import a drug into Canada for pre-positioning before a health care practitioner makes a request through SAP [Special Access Program]. To pre-position a drug, a manufacturer must : provide information about the medical emergency and how the new drug being imported will be used[;] give a rationale as to why the product needs to be pre-positioned[;] explain the urgency of having the product in Canada, including if the drug requires timely administration[;] specify the quantity of drug to be pre-positioned[;] identify the Canadian importer who will pre-position the drug in a Canadian facility(must hold an establishment licence in Canada) [. ]  2, record 2, English, - pre%2Dposition

Record number: 2, Textual support number: 1 PHR

pre-position a drug  3, record 2, English, - pre%2Dposition

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Dans certains cas, un fabricant étranger peut vouloir importer un médicament au Canada pour son prépositionnement avant qu'un professionnel de la santé ne fasse une demande au moyen du PAS [Programme d'accès spécial]. Pour prépositionner un médicament, le fabricant doit : fournir des renseignements sur l'urgence médicale et sur la façon dont le nouveau médicament importé sera utilisé; expliquer pourquoi le produit doit être prépositionné; expliquer l'urgence de faire entrer le produit au Canada, par exemple le fait que le médicament doit être administré en temps opportun; préciser la quantité de médicament à prépositionner; nommer l'importateur canadien qui prépositionnera le médicament dans une installation canadienne (doit détenir une licence d'établissement au Canada).  1, record 2, French, - pr%C3%A9positionner

Record number: 2, Textual support number: 1 PHR

prépositionner un médicament  3, record 2, French, - pr%C3%A9positionner

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Foreign governments engage in foreign interference activities in Canada and target Canadians to advance their interests, sometimes at our expense, in an effort to achieve geopolitical, economic, military and strategic advantage.... In many cases, clandestine influence operations are meant to support foreign political agendas or to deceptively influence the targeted country's policies, officials, research institutions or democratic processes.  2, record 3, English, - foreign%20interference%20activity

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Une activité d'ingérence étrangère est menée par un État étranger ou une tierce partie (une personne ou un organisme) qui agit pour son compte, pour exercer secrètement une influence, par exemple sur des décisions ou des événements, en vue de favoriser des intérêts stratégiques. Souvent, ces activités s'inscrivent dans des opérations clandestines destinées à influencer, par la tromperie, les politiques, les officiels ou les processus démocratiques du gouvernement du Canada à l'appui de visées politiques étrangères.  2, record 3, French, - activit%C3%A9%20d%27ing%C3%A9rence%20%C3%A9trang%C3%A8re

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

In many cases, clandestine influence operations are meant to support foreign political agendas or to deceptively influence the targeted country's policies, officials, research institutions or democratic processes.  2, record 4, English, - clandestine%20influence%20operation

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Dans de nombreux cas, les opérations d'ingérence clandestine visent à soutenir des programmes politiques étrangers ou à influencer de façon trompeuse des politiques, des centres de recherche, des processus démocratiques ou des représentants du Canada.  1, record 4, French, - op%C3%A9ration%20d%27ing%C3%A9rence%20clandestine

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Immunity from civil jurisdiction.... Three main approaches can be distinguished within the case-law. A first group of cases includes the judgments in which domestic courts have denied, in a fairly explicit way, the existence of a customary norm giving all foreign officials functional immunity from civil jurisdiction.  1, record 5, English, - immunity%20from%20civil%20jurisdiction

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

In some cases, sponsors and foreign applicants set up a "marriage of convenience. "This is a marriage or common-law relationship whose sole purpose is to let the sponsored spouse or partner immigrate to Canada.  3, record 6, English, - marriage%20of%20convenience

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Il arrive que des répondants et des demandeurs étrangers arrangent un «mariage de complaisance ». Il s'agit d'un mariage ou d'une union de fait dont l'unique but est de permettre à l'époux ou l'épouse ou au partenaire parrainé d'immigrer au Canada.  2, record 6, French, - mariage%20de%20complaisance

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 CONT

Todos hemos escuchado hablar de los matrimonios por conveniencia entre un ciudadano o ciudadana estadounidense y un extranjero(a) para dar a este(a) último la residencia permanente. [...] En el pasado, los cónyuges por conveniencia se separaban y/o divorciaban poco después de haber contraído matrimonio y haberse valido de las ventajas que ofrecen las disposiciones migratorias que contemplan la residencia permanente expedita para los familiares inmediatos de los estadounidenses [...]  2, record 6, Spanish, - matrimonio%20de%20conveniencia

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Adopted by UNCITRAL [United Nations Commission on International Trade Law] on 30 May 1997, the Model Law is designed to assist States to equip their insolvency laws with a modern, harmonized and fair framework to address more effectively instances of cross-border insolvency. Those instances include cases where the insolvent debtor has assets in more than one State or where some of the creditors of the debtor are not from the State where the insolvency proceeding is taking place. The Model Law respects the differences among national procedural laws and does not attempt a substantive unification of insolvency law. It offers solutions that help in several significant ways, including :foreign assistance for an insolvency proceeding taking place in the enacting State; foreign representative's access to courts of the enacting State; recognition of foreign proceedings; cross-border cooperation; and coordination of concurrent proceedings.  2, record 7, English, - UNCITRAL%20Model%20Law%20on%20Cross%2DBorder%20Insolvency

Record number: 7, Textual support number: 2 OBS

UNCITRAL: United Nations Commission on International Trade Law.  3, record 7, English, - UNCITRAL%20Model%20Law%20on%20Cross%2DBorder%20Insolvency

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Adoptée par la CNUDCI [Commission des Nations Unies pour le droit commercial international] le 30 mai 1997, la Loi type a pour objectif d'aider les États à donner à leur législation sur l'insolvabilité un cadre moderne, harmonisé et équitable, en vue de traiter plus efficacement les cas d'insolvabilité internationale, c'est-à-dire les cas où le débiteur insolvable dispose de biens dans plus d'un État ou lorsque certains des créanciers du débiteur ne sont pas de l'État où la procédure d'insolvabilité a été ouverte. La Loi type respecte les différences entre les règles de procédure nationales et ne tente pas d'unifier quant au fond les législations sur l'insolvabilité. Elle offre des solutions qui peuvent être utiles à plusieurs titres importants : assistance étrangère pour les procédures d'insolvabilité ouvertes dans l'État adoptant; accès du représentant étranger aux tribunaux de l'État adoptant; reconnaissance des procédures étrangères; coopération internationale et coordination des procédures concurrentes.  2, record 7, French, - Loi%20type%20de%20la%20CNUDCI%20sur%20l%27insolvabilit%C3%A9%20internationale

Record number: 7, Textual support number: 2 OBS

CNUDCI : Commission des Nations Unies pour le droit commercial international.  3, record 7, French, - Loi%20type%20de%20la%20CNUDCI%20sur%20l%27insolvabilit%C3%A9%20internationale

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 OBS

Fecha de aprobación: 30 de mayo de 1997. [...] La Ley Modelo tiene por objeto ayudar a los Estados a dotar a sus respectivos regímenes de la insolvencia de un marco legislativo moderno para resolver con mayor eficacia los casos de insolvencia transfronteriza en que el deudor se encuentre en una situación financiera muy precaria o sea insolvente. Su principal función es autorizar y alentar la cooperación y la coordinación entre jurisdicciones en lugar de promover la unificación del derecho sustantivo en materia de insolvencia, y respeta las diferencias entre los diferentes derechos procesales de cada país.  1, record 7, Spanish, - Ley%20Modelo%20de%20la%20CNUDMI%20sobre%20la%20Insolvencia%20Transfronteriza

Record number: 7, Textual support number: 2 OBS

CNUDMI: Comisión de las Naciones Unidas para el Derecho Mercantil Internacional.  2, record 7, Spanish, - Ley%20Modelo%20de%20la%20CNUDMI%20sobre%20la%20Insolvencia%20Transfronteriza

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

The existence of foreign ownership, control or influence does not, in itself, prohibit an organization from holding a facility security clearance. Each case is assessed individually. In cases of an adverse foreign ownership, control or influence assessment, details will be discussed with the organization to determine whether certain measures can be taken to negate the risk or reduce it to an acceptable level.  2, record 8, English, - foreign%20ownership%2C%20control%20or%20influence

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

L'existence de la propriété, du contrôle ou de l'influence de l'étranger n'interdit pas en soi à l'organisation d'être titulaire d'une attestation de sécurité d'installation. Chaque cas est évalué individuellement. Dans les cas où la propriété, le contrôle ou l'influence de l'étranger fait l'objet d'une évaluation défavorable, on discute des détails avec l'organisation pour savoir si on peut prendre certaines mesures afin de se prémunir contre les risques ou de les ramener à un niveau satisfaisant.  1, record 8, French, - propri%C3%A9t%C3%A9%2C%20contr%C3%B4le%20et%20influence%20de%20l%27%C3%A9tranger

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Heads of mission and members of the diplomatic staff are called diplomatic agents. A head of mission may have the title of Ambassador, Envoy of Minister(in which cases he is accredited to the minister for foreign affairs). Other diplomatic agents include counsellors, secretaries of embassy and attachés.  1, record 9, English, - secretary%20of%20an%20embassy

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Terme qui désigne d'ordinaire un membre du personnel diplomatique d'un rang inférieur à celui de conseiller.  1, record 9, French, - secr%C3%A9taire%20d%27ambassade

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Miembro del personal diplomático que ocupa el cargo inmediatamente inferior al consejero y superior a los agregados.  2, record 9, Spanish, - secretario%20de%20embajada

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Distinct polypeptide chain in which lies the domain accommodating the catalytic site of complex enzymes. It is completely separated from the domain building up the binding site for the regulatory effector(s). From an evolutionary viewpoint, it is probable that gene fusion did occur in most cases rather than that originally continuous polypeptide chains have separated. In some oligomeric enzymes the allosteric site may have appeared as a result of gene duplication, e. g. in glutamate dehydrogenase and glyceraldehyde-3-phosphate dehydrogenase, whereas in others by acquisition of a foreign structural gene, e. g. the NAD-binding domain in glycogen phosphorylase. However, in present day complex enzymes the catalytic and regulatory protein units remained separate, but associable, entities.  2, record 10, English, - catalytic%20subunit

Record number: 10, Textual support number: 1 CONT

The ATCase of E. coli has ... a molecular weight of about 310,000 but can be dissociated by treatment with mercurial reagents to yield two identical catalytic subunits and three identical regulatory subunits. Each of the two catalytic subunits has a molecular weight of about 100,000 and contains three polypeptide chains of molecular weight 34,000 called C chains. Each catalytic subunit contains three binding sites for the substrate aspartate, one on each of the three C chains. The catalytic subunits have enzymatic activity but are not sensitive to the modulator CTP.  3, record 10, English, - catalytic%20subunit

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Lorsque la molécule native d'ATCase est dissociée en un mélange de ses sous-unités catalytiques et régulatrices, ce mélange fait toujours montre d'activité catalytique, mais la réaction n'est pas inhibée par le CTP tant que les sous-unités catalytiques et régulatrices sont séparées les unes des autres. Pour que l'inhibition par le CTP puisse avoir lieu, il faut que les sous-unités catalytiques et régulatrices soient physiquement associées dans la molécule oligomérique d'ATCase intacte.  1, record 10, French, - sous%2Dunit%C3%A9%20catalytique

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

A forceps with scissorlike handles, used to grasp and remove lint, drainage tubes, necrosed tissue, and other small foreign bodies from wounds  2, record 11, English, - dressing%20forceps

Record number: 11, Textual support number: 1 OBS

Proper name: Dressing Forceps. ... Features: jaws - horizontal serrations - round tips; cutter shank - horizontal serrations. Uses: To hold gauze sponges and dressings, also delicate handling of tissue, for example, donated tissue and skin grafts.  3, record 11, English, - dressing%20forceps

Record number: 11, Textual support number: 2 OBS

In medical language, dressing forceps is defined as a slender forceps used for grasping or holding gauze or sutures and removing small fragments of necrosed tissues and other foreign bodies in dressing wounds. These forceps are widely used to care wounds and remove dressings.... Dressing forceps may be curved or straight tipped with serrated beak. In some cases it may be smooth. They have scissor-like handles for grasping lint, drainages tubes, etc.  4, record 11, English, - dressing%20forceps

Record number: 11, Textual support number: 3 OBS

There are many types of dressing forceps: Adson Bayonet dressing forceps, Adson micro dressing forceps, Cheron dressing forceps, Collin dressing forceps, Cushing dressing forceps, Gerald dressing forceps, Gross dressing forceps, Hudson dressing forceps, McIndoe dressing forceps, Potts-Smith dressing forceps, general thumb dressing forceps, etc.  5, record 11, English, - dressing%20forceps

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Il existe plusieurs variétés de pinces à pansement : pince à pansement Bozeman, pince à pansement Bozeman-Douglas, pince à pansement Bryant, pince à pansement Cheron, pince à pansement Duplay, pince à pansement Gross, pince à pansement Gross-Maier, pince à pansement Maier, pince à pansement Martin, pince à pansement Pelkman, pince à pansement Sims-Maier; etc.  3, record 11, French, - pince%20%C3%A0%20pansement

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

The humanitarian cases category includes individuals who are permitted to remain in Canada for humanitarian reasons but who are not categorized as either foreign workers or foreign students. This category includes refugee claimants.  2, record 12, English, - humanitarian%20case

Record number: 12, Textual support number: 2 OBS

Terminology used by Citizenship and Immigration Canada.  3, record 12, English, - humanitarian%20case

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Terminologie employée par Citoyenneté et Immigration Canada.  2, record 12, French, - cas%20comportant%20des%20raisons%20humanitaires

Record number: 12, Textual support number: 2 OBS

membre d'une catégorie précisée pour des motifs d'ordre humanitaire.  1, record 12, French, - cas%20comportant%20des%20raisons%20humanitaires

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 DEF

Categoría de personas oficialmente autorizadas, en virtud de la legislación nacional, a residir en un país por razones humanitarias.  2, record 12, Spanish, - caso%20humanitario

Record number: 12, Textual support number: 1 OBS

[Esta categoría] puede incluir personas que no reúnen las condiciones para obtener la condición de refugiado.  3, record 12, Spanish, - caso%20humanitario

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

Objects and teaching "props" from the world outside the classroom that are used for teaching and learning.  2, record 13, English, - realia

Record number: 13, Textual support number: 1 CONT

Realia... refers to three-dimensional objects from real life, whether man-made(artifacts, tools, ustensils, etc.) or naturally occurring(specimens, samples, etc), usually borrowed, purchased, or received as gifts by a teacher, library, or museum for use in classroom instruction or in exhibits... Realia include objects used by educators to help students to better understand other cultures and real life situations. A teacher of a foreign language often employs realia to strengthen students’ associations between words for everyday objects and the objects themselves. In many cases these objects are part of an instructional kit which includes a manual and is thus considered as being part of a documentary whole by librarians.  3, record 13, English, - realia

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Tout ceci permet [...] de considérer comme particuliers [...] les vestiges de cette époque collectés et conservés jusqu'à nos jours. Cependant, la portée des realia historiques de la période primitive et des vestiges de l'archipel ne s'arrête pas là.  2, record 13, French, - realia

Record number: 13, Textual support number: 2 CONT

Dans la salle A. Grenier sont exposés divers objets de la vie quotidienne et des métiers : [...] divers ustensiles et realia (bijoux, vaisselle [...]) illustrent les nombreuses activités de la vie familiale [...]  3, record 13, French, - realia

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

... the government has agreed to match, through the provision of "crédit mixte" facilities by the Export Development Corporation, the concessional financing offered by foreign governments in selective cases where the competitive position of Canadian bids is at stake.  2, record 14, English, - facility

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

The French "registre du commerce" is akin to the English register of business names, but differs in the respect that whereas in England registration applies only in cases where a person is trading or practising under a name different from his own, or the partnership includes persons other than those mentioned in the firm name, the French registration applies to everyone carrying on business in France, whether an individual trader, a partnership, a company or other body corporate, and whether of French or foreign nationality.  2, record 15, English, - register%20of%20business%20names

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

registre officiel des entreprises qui font le commerce, exploitent une fabrique ou exercent en la forme commerciale quelque autre industrie.  1, record 15, French, - registre%20du%20commerce

Record number: 15, Textual support number: 1 OBS

--registre tenu au greffe de chaque Tribunal du Commerce et qui rend publics les principaux éléments de la situation juridique des commerçants.  1, record 15, French, - registre%20du%20commerce

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

In these and many other similar cases one may speak of a "consumer city", for the residence of these various types of large consumers is of decisive importance for the economic opportunities of the local producers and merchants. Conversely, the city may be a "producer city". The population expansion and the purchasing power of this population would then depend, as Esssen or Bochum, on the location there of factories, manufactures or putting-out industries which supply outside territories... Besides a "consumer city" and a "producer city, "we can also distinguish a "merchant city, "a type in which the purchasing power of the large consumers rests on the profits derived either from the retailing of foreign products on the local market...  2, record 16, English, - producer%20city

Record number: 16, Textual support number: 2 CONT

The extremes of a Glasgow, London or Bath are lacking but Edinburgh has many elements which respond to the questions posed early in this unit. It is a location of power. It is a commercial city. It is a producer city. It is a consumer city.  3, record 16, English, - producer%20city

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Ainsi s'avouait, dans les propos de l'un des ses responsables, l'une des implications profondes de la politique urbaine du pouvoir : exclure de la ville les couches non solvables, impropres à en consommer productivement l'espace et les services, inaptes à en payer le coût de la modernisation et de la modélisation; finalement, façonner une ville de producteurs-consommateurs-contribuables recensés, localisés, sédentarisés, fixés dans les limites d'un espace quadrillé, ordonné, lisible, rationnel.  3, record 16, French, - cit%C3%A9%20de%20producteurs

Record number: 16, Textual support number: 2 CONT

Il faut envisager la création de nouvelles cités de producteurs, de nouvelles communautés où rien ne rappellera les cités ouvrières actuelles [...] ni par la forme [...] ni par la composition qualitative de leur population.  1, record 16, French, - cit%C3%A9%20de%20producteurs

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

... include the establishment and extent of foreign staffing of airline offices, sales in local or convertible currency, ground handling options, currency conversion and remittance of funds by airlines, and in some cases, access to landing and take-off slots at airports and/or use of computer reservation systems(CRS).  1, record 17, English, - doing%20business%20rights

Record number: 17, Textual support number: 2 OBS

doing business rights; soft rights: terms officially approved by the International Civil Aviation Organization (ICAO).  2, record 17, English, - doing%20business%20rights

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

droits de faire des affaires; droits auxiliaires : termes uniformisés par l'Organisation de l'aviation civile internationale (OACI).  2, record 17, French, - droits%20de%20faire%20des%20affaires

Record 17,  Textual support,  Spanish

Record number: 17, Textual support number: 1 OBS

derechos comerciales; derechos accesorios: términos aceptados oficialmente por la Organización de Aviación Civil Internacional (OACI).  2, record 17, Spanish, - derechos%20comerciales

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Officers of the Foreign Service shall ordinarily not intervene nor make representations on behalf of Filipinos in official proceedings of local government authorities except in such cases as injury, oppression, unjust discrimination, deprivation of liberty, and only to the extent necessary to protect their rights and interests. Representations to be made with the authorities of the National Government(of the host country) shall be made by the diplomatic mission. If representations are made and redress is not obtained, detailed report shall be sent to the department(of Foreign Affairs).  1, record 18, English, - make%20representations

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Représentation. Terme qui, employé au pluriel dans l'expression : faire des représentations, désigne des observations, des remontrances adressées à autrui et a un sens moins fort que celui de protestation.  2, record 18, French, - faire%20des%20repr%C3%A9sentations

Record number: 18, Textual support number: 2 CONT

«Lorsqu'une Puissance disposée à chercher une injuste querelle à une autre Puissance recevra les représentations du corps diplomatique étranger, faites au nom du droit international, il arrivera [...] rarement qu'elle fermera l'oreille à une pareille remontrance [...] il a parfois suffi des représentations du corps diplomatique pour faire cesser certains abus qui constituaient une violation du droit international».  2, record 18, French, - faire%20des%20repr%C3%A9sentations

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

... consortiums have been forced to handle negative financing transactions in some cases. If a full foreign tax credit is obtainable for tax that is only deemed to be paid, then it is possible to pass on some of that benefit to the borrower, even to lend at below the cost of funds.  2, record 19, English, - negative%20financing

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

Another country in which the system of capitulations was of special interest was Egypt, which continued to grant capitulations to foreigners even after is ceased to be part of the Ottoman empire. In 1875, however, mixed courts were set up to decide civil and commercial cases between Egyptians and foreigners and between foreigners of different nationalities. Three district courts were established, at Cairo, Alexandria and E1 Mansura, each with one Egyptian and ten foreign judges, at Alexandria. Modifications introduced in 1889 and 1911 gave the court of appeals the right to approve legislation to be applied to foreigners.  1, record 20, English, - mixed%20court

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Terme désignant, à l'époque où était en vigueur le régime des capitulations, soit certains tribunaux mixtes (...) institués dans les concessions étrangères en Chine, soit l'instance d'appel des tribunaux mixtes égyptiens.  1, record 20, French, - cour%20mixte

Record 20,  Textual support,  Spanish