TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TERRITORIALITY PRINCIPLE [4 records]
Record 1 - internal organization data 2004-01-27
Record 1, English
Record 1, Subject field(s)
- Finance
- Foreign Trade
Record 1, Main entry term, English
- territoriality principle 1, record 1, English, territoriality%20principle
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Principle by which income is taxed in the country where it arises. 1, record 1, English, - territoriality%20principle
Record number: 1, Textual support number: 1 OBS
Under this principle, the income of foreign branches is usually not taken into account in calculating a company’s tax liability exemption method. 1, record 1, English, - territoriality%20principle
Record 1, French
Record 1, Domaine(s)
- Finances
- Commerce extérieur
Record 1, Main entry term, French
- principe de la territorialité
1, record 1, French, principe%20de%20la%20territorialit%C3%A9
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Principe selon lequel le revenu est imposé dans le pays où il est produit. 1, record 1, French, - principe%20de%20la%20territorialit%C3%A9
Record number: 1, Textual support number: 1 OBS
Selon ce principe, le revenu de succursales étrangères n'entre pas ordinairement en ligne de compte dans le calcul de l'imposition de la société (méthode de l'exemption). 1, record 1, French, - principe%20de%20la%20territorialit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1990-05-02
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- source principle
1, record 2, English, source%20principle
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- principle of origin 1, record 2, English, principle%20of%20origin
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
(FIDEV 2-71, p. 38) Income should be taxed in the country in which it has its source : income from real property in the country where the property is situated, business has been carried on, salaries and wages where the work was performed, and dividends and interest in the country in which they were paid V. territoriality principle 1, record 2, English, - source%20principle
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- principe de l'origine
1, record 2, French, principe%20de%20l%27origine
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1988-02-25
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- principle of the territoriality of the tax
1, record 3, English, principle%20of%20the%20territoriality%20of%20the%20tax
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- principe de la territorialité de l'impôt
1, record 3, French, principe%20de%20la%20territorialit%C3%A9%20de%20l%27imp%C3%B4t
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1983-11-17
Record 4, English
Record 4, Subject field(s)
- Constitutional Law
Record 4, Main entry term, English
- principle of territoriality 1, record 4, English, principle%20of%20territoriality
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
(i.e. protection of an invention in a State only where the competent national authority has granted a patent for it) 1, record 4, English, - principle%20of%20territoriality
Record 4, French
Record 4, Domaine(s)
- Droit constitutionnel
Record 4, Main entry term, French
- principe de la territorialité
1, record 4, French, principe%20de%20la%20territorialit%C3%A9
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
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