TERMIUM Plus®

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WITHHOLDING PAYMENT [4 records]

Record 1 2026-01-08

English

Subject field(s)
  • Investment
  • Stock Exchange
  • Financial and Budgetary Management
DEF

eurobonds : Printed debt instruments, mostly in bearer form, initially offered entirely or to a large extent outside the country of the borrower or issued by a supranational organization, which are free of any governmental regulations, provide for payment of principal and interest free of withholding tax and are marketed internationally.

OBS

eurobond; Eurobond: The "euro" part of the name derives from the fact that Europe was the first place where such bonds (normally denominated in dollars) were sold. Not to be confused with bonds denominated in euros.

OBS

eurobond: term in the plural form (eurobonds) and definition standardized by the International Organization for Standardization (ISO) in 1993.

Key term(s)
  • euro-bond
  • eurobonds
  • euro-bonds

French

Domaine(s)
  • Investissements et placements
  • Bourse
  • Gestion budgétaire et financière
DEF

eurobonds : Titres de créance imprimés au porteur, offert à l'origine en tout ou en partie en dehors du pays de l'emprunteur ou lancé par une organisation supranationale; ils ne sont soumis à aucune réglementation gouvernementale; le paiement du capital et des intérêts est exempt d'impôt à la source, et ils sont placés sur le marché international.

OBS

Dans l'usage actuel, le préfixe «euro» n'indique pas nécessairement une référence à l'Europe.

OBS

eurobond : terme au pluriel (eurobonds) et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.

Key term(s)
  • euro-obligations
  • eurobonds

Spanish

Campo(s) temático(s)
  • Inversiones
  • Bolsa de valores
  • Gestión presupuestaria y financiera
DEF

Bono en dólares a largo plazo emitido en el exterior. Con las restricciones impuestas a la inversión en el extranjero en la década de los sesenta, las corporaciones estadounidenses empezaron a obtener fondos en el exterior para sus afiliadas en el extranjero; asimismo, afiliadas de compañías no estadounidenses obtuvieron dinero prestado en el exterior. Con la desaparición de las restricciones de capital en el año 1971 disminuyó la importancia de los eurobonos como fuente de financiación para las operaciones en el exterior.

Save record 1

Record 2 2013-04-15

English

Subject field(s)
  • PAJLO
  • Property Law (common law)
CONT

The extent to which(the new provisions of the Ontario "Residential Tenancies Act") will cause covenants in residential tenancy agreements to be regarded as interdependent will depend upon the interpretation by the courts of the expression "material covenant", at least with respect at the present(sic) Ontario provision and enactments elsewhere that have followed the Ontario mode. It would seem that, for instance, only a serious breach on the part of the landlord, e. g., a failure to heat, would justify a tenant in withholding payment of rent.(Williams & Rhodes, 5th ed., p. 3-19)

French

Domaine(s)
  • PAJLO
  • Droit des biens et de la propriété (common law)
OBS

covenant substantiel : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).

Spanish

Save record 2

Record 3 2009-05-04

English

Subject field(s)
  • Remuneration (Personnel Management)
DEF

The remainder of a person's gross salary or wages after deductions usually at the source of salary payment of such items as income tax withholding, retirement insurance payments, and union dues.

OBS

actual wage: term used synonymously with real wages [and] also used to define ... take-home pay ... The term offers little in usefulness and might well be set aside in favor of the more clearly understood terms "real wages" ... or "take-home pay".

OBS

actual wage: term most often used in the plural.

Key term(s)
  • net wage
  • actual wages

French

Domaine(s)
  • Rémunération (Gestion du personnel)
DEF

Somme d'argent reçue effectivement par un salarié après que son employeur a déduit, de son salaire brut, les retenues ou précomptes.

Spanish

Campo(s) temático(s)
  • Remuneración (Gestión del personal)
Save record 3

Record 4 2007-03-28

English

Subject field(s)
  • Taxation
  • Foreign Trade
  • Customs and Excise
CONT

In general, collection of taxes can be instituted through the following methods, whether or not in combination :-withholding of tax by the payor of income to a taxpayer and subsequent payment of tax to the administration;-provisional(advance) payment by a taxpayer during a tax year in which an estimated income tax payment based on the annual income of or tax paid in the previous year must be made to the Treasury;-self-assessment payment by the taxpayer on the due date, after or simultaneously with the filing of the tax return; under a self-assessment system, the taxpayer himself calculates the tax due after deduction of withholding taxes and advance payments or, in the case of VAT, the input tax paid, and he transfers the amount of tax due;-additional payments of tax based on a final tax assessment by the tax administration after investigation or examination of the filed tax return;-payment of tax after a notice of assessment.

OBS

Related term: levying (of duties).

French

Domaine(s)
  • Fiscalité
  • Commerce extérieur
  • Douanes et accise
DEF

Ensemble des opérations menées par les autorités fiscales dans le but de percevoir des impôts, intérêts et pénalités dûs par les contribuables.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Comercio exterior
  • Aduana e impuestos internos
DEF

Proceso efectivo mediante el cual las autoridades tributarias cobran por concepto del pago de impuestos a los contribuyentes y causantes.

CONT

La recaudación comporta unos ciertos costes, que han de tenerse en cuenta para calcular el neto de la misma; [...]

Save record 4

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