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GOODS SERVICES TAX SYSTEMS [1 record]
Record 1 - internal organization data 2025-11-12
Record 1, English
Record 1, Subject field(s)
- Taxation
- Foreign Trade
- National and International Economics
Record 1, Main entry term, English
- reverse charge mechanism
1, record 1, English, reverse%20charge%20mechanism
correct, noun
Record 1, Abbreviations, English
- RCM 2, record 1, English, RCM
correct, noun
Record 1, Synonyms, English
- reverse-charge mechanism 3, record 1, English, reverse%2Dcharge%20mechanism
correct, noun
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The reverse charge mechanism is a tax collection method used in value-added tax(VAT) systems. It shifts the responsibility of reporting and paying the VAT from the seller(supplier) to the buyer(recipient) of the goods or services. 4, record 1, English, - reverse%20charge%20mechanism
Record number: 1, Textual support number: 2 CONT
Canada uses a reverse-charge mechanism with respect to certain sales of real property by non-residents and some supplies between provinces ... In the ITC [input tax credit] context, the CRA [Canada Revenue Agency] could allow GST/HST [goods and services tax/harmonized sales tax] registrants in certain problem industries to remit the tax payable on their inputs directly; however, if a reverse-charge mechanism is applied only to certain transactions or industries, it may simply shift the problem to other areas. 3, record 1, English, - reverse%20charge%20mechanism
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Commerce extérieur
- Économie nationale et internationale
Record 1, Main entry term, French
- mécanisme de versement inversé
1, record 1, French, m%C3%A9canisme%20de%20versement%20invers%C3%A9
correct, masculine noun, Canada
Record 1, Abbreviations, French
- MVI 2, record 1, French, MVI
correct, masculine noun, Canada
Record 1, Synonyms, French
- mécanisme d'autoliquidation de la taxe sur la valeur ajoutée 3, record 1, French, m%C3%A9canisme%20d%27autoliquidation%20de%20la%20taxe%20sur%20la%20valeur%20ajout%C3%A9e
correct, masculine noun, France
- mécanisme d'autoliquidation de la TVA 4, record 1, French, m%C3%A9canisme%20d%27autoliquidation%20de%20la%20TVA
correct, masculine noun, France
- mécanisme de taxe au preneur 5, record 1, French, m%C3%A9canisme%20de%20taxe%20au%20preneur
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Le mécanisme d'autoliquidation de la TVA [taxe sur la valeur ajoutée] permet à un acquéreur ou à un preneur établi au sein de l'UE [Union européenne] de déclarer et liquider la TVA des biens et services qu'il a reçu d'un fournisseur ou d'un prestataire établi dans un autre État membre ou dans un État tiers à l'UE. La charge de la collecte et de la déclaration de TVA est donc inversée. 4, record 1, French, - m%C3%A9canisme%20de%20versement%20invers%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Comercio exterior
- Economía nacional e internacional
Record 1, Main entry term, Spanish
- mecanismo de inversión del sujeto pasivo
1, record 1, Spanish, mecanismo%20de%20inversi%C3%B3n%20del%20sujeto%20pasivo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
El mecanismo de inversión del sujeto pasivo es una medida que traslada del vendedor al cliente la responsabilidad final del pago del IVA [impuesto sobre el valor añadido] a hacienda. De este modo pretende reducir el riesgo de fraude en el IVA. 2, record 1, Spanish, - mecanismo%20de%20inversi%C3%B3n%20del%20sujeto%20pasivo
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