TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TAX HARMONIZATION [1 record]
Record 1 - internal organization data 2011-09-16
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- tax harmonization
1, record 1, English, tax%20harmonization
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- harmonization of taxes 2, record 1, English, harmonization%20of%20taxes
correct
- harmonization 2, record 1, English, harmonization
correct
- tax law harmonization 3, record 1, English, tax%20law%20harmonization
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Legal term used ... [to describe] a coming together of fiscal legislation as a means of achieving a common economic policy. 3, record 1, English, - tax%20harmonization
Record number: 1, Textual support number: 1 OBS
This harmonization is difficult to achieve as fiscal sovereignty is one of the essential elements of national sovereignty and the taxpayers' vote one of the fundamental prerogatives of national parliaments. 3, record 1, English, - tax%20harmonization
Record number: 1, Textual support number: 2 OBS
tax law harmonization: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 1, English, - tax%20harmonization
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- harmonisation fiscale
1, record 1, French, harmonisation%20fiscale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- harmonisation des impôts 2, record 1, French, harmonisation%20des%20imp%C3%B4ts
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Mesures prises par une Administration fiscale dans le but d'aligner les dispositions de ses lois fiscales et leurs modalités d'application sur celles d'une autre législation. 2, record 1, French, - harmonisation%20fiscale
Record number: 1, Textual support number: 1 OBS
Ainsi, au Canada, les gouvernements provinciaux tendent à harmoniser leurs lois fiscales avec celles de l'État fédéral pour une plus grande efficience administrative. 2, record 1, French, - harmonisation%20fiscale
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- armonización fiscal
1, record 1, Spanish, armonizaci%C3%B3n%20fiscal
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- armonización tributaria 2, record 1, Spanish, armonizaci%C3%B3n%20tributaria
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
En derecho comunitario, aproximación de legislaciones en materia fiscal como un medio para lograr una política económica común. Esta armonización es difícil de alcanzar, pues la soberanía fiscal es uno de los elementos esenciales de la soberanía nacional y el voto del impuesto una de las prerrogativas fundamentales de los parlamentos nacionales. 1, record 1, Spanish, - armonizaci%C3%B3n%20fiscal
Record number: 1, Textual support number: 1 OBS
armonización fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - armonizaci%C3%B3n%20fiscal
Record 1, Key term(s)
- armonización impositiva
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