TERMIUM Plus®

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WORLD-WIDE PRINCIPLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2004-01-13

English

Subject field(s)
  • Accounting
  • Corporate Economics
  • Foreign Trade
DEF

Principle under which the world-wide income of a company is taken into account in computing its profits.

OBS

Normally credit is given for foreign taxes paid to the extent they do no exceed domestic taxes (ordinary credit method).

French

Domaine(s)
  • Comptabilité
  • Économie de l'entreprise
  • Commerce extérieur
DEF

Principe selon lequel on prend en considération le revenu mondial d'une société pour calculer ses bénéfices.

OBS

Normalement, un crédit est accordé pour les impôts étrangers acquittés, dans la mesure où ils n'excèdent pas les impôts nationaux (méthode de l'imputation ordinaire).

Spanish

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