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EQUALIZATION TAX [9 records]

Record 1 2011-08-30

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Sistema tributario
CONT

[...] en estas Comunidades Autónomas la equiparación fiscal de las parejas de hecho a los matrimonios es total y alcanza a todos los aspectos, tanto los favorables como los desfavorables, de los impuestos afectados.

CONT

Equiparación fiscal compra/alquiler en el IRPF [Impuesto sobre la Renta de las Personas Físicas]. [...] Estas mismas deducciones serán aplicadas a los arrendatarios de vivienda habitual, lo que permite equiparar el tratamiento fiscal entre compra y alquiler.

Save record 1

Record 2 2002-07-25

English

Subject field(s)
  • Titles of International Programs
  • Economic Co-operation and Development
  • Taxation

French

Domaine(s)
  • Titres de programmes internationaux
  • Coopération et développement économiques
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Títulos de programas internacionales
  • Cooperación y desarrollo económicos
  • Sistema tributario
Save record 2

Record 3 2001-04-30

English

Subject field(s)
  • Taxation
  • Stock Exchange
DEF

The tax is in essence an excise tax, applicable to securities sold in U.S. capital markets by developed countries (except new Canadian issues) and long-term bank loans (with similar exemptions).

OBS

interest equalization tax: term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Fiscalité
  • Bourse

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Bolsa de valores
Save record 3

Record 4 2001-04-30

English

Subject field(s)
  • Taxation
  • Foreign Trade
DEF

Customs tariff applied to imported products in order to equalise conditions by attempting to compensate for all the indirect cascade taxes applied to domestic products.

OBS

equalisation tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

Key term(s)
  • equalization tax

French

Domaine(s)
  • Fiscalité
  • Commerce extérieur
DEF

Droit ou tarif douanier qui vise à compenser tous les impôts indirects en cascade sur les produits nationaux, en taxant les produits importés pour qu'ils se trouvent dans des conditions égales.

OBS

impôt de compensation des charges intérieures : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Comercio exterior
DEF

Derecho o tarifa aduanera que trata de compensar todos los impuestos indirectos en cascada que han sufrido los productos domésticos, gravando los productos importados para que estén en igualdad de condiciones.

OBS

impuesto de compensación de gravámenes interiores: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 4

Record 5 1999-11-29

English

Subject field(s)
  • Public Sector Budgeting
  • Taxation
  • Government Accounting
  • Federalism
DEF

A payment by the federal government to provincial governments, designed to guarantee that all provincial governments have the fiscal capacity to ensure comparable levels of public service at comparable levels of taxation.

CONT

If a provincial government's total revenue-raising ability falls short of this standard, its per capital revenues are raised to the standard level through federal Equalization payments. If a provincial government's total revenue-raising ability exceeds the standard, it does not receive Equalization.

French

Domaine(s)
  • Budget des collectivités publiques
  • Fiscalité
  • Comptabilité publique
  • Fédéralisme
DEF

Paiement versé par le gouvernement fédéral pour permettre aux provinces à plus faible revenu de disposer des fonds suffisants pour assurer à leurs résidents des services d'un niveau comparable pour des niveaux d'imposition sensiblement comparables.

Key term(s)
  • paiement de péréquation d'impôt
  • payement de péréquation fiscale

Spanish

Save record 5

Record 6 1996-06-02

English

Subject field(s)
  • Foreign Trade
  • Taxation

French

Domaine(s)
  • Commerce extérieur
  • Fiscalité

Spanish

Save record 6

Record 7 1991-10-09

English

Subject field(s)
  • Taxation
OBS

From an employer to an employee, due to a job relocation.

French

Domaine(s)
  • Fiscalité

Spanish

Save record 7

Record 8 1987-10-08

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 8

Record 9 1976-06-19

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 9

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