TERMIUM Plus®

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DISTRIBUCION OBLIGACIONES [1 record]

Record 1 2025-11-10

English

Subject field(s)
  • Taxation
  • Investment
CONT

[A] connected person under a governing plan of a plan trust means a person who is an annuitant, a beneficiary, an employer or a subscriber under, or a holder of, the governing plan and any person who does not deal at arm's length with that person ...

French

Domaine(s)
  • Fiscalité
  • Investissements et placements
CONT

[Une] personne rattachée en vertu du régime d'encadrement d'une fiducie de régime [est] la personne qui est un rentier, un bénéficiaire, un employeur, un souscripteur ou un titulaire du régime d'encadrement et toute personne avec laquelle elle a un lien de dépendance.

Spanish

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

Dentro de la situación administrativa podemos incluir las percepciones, de cualquier naturaleza, que la emisora otorgue a personas relacionadas […] y los convenios o programas en beneficio de los miembros del consejo de administración, directivos relevantes o empleados de la emisora, que les permitan participar en el capital social, describiendo sus derechos y obligaciones, mecánica de distribución y determinación de los precios.

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