TERMIUM Plus®

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IMPUESTO EQUIPARACION [3 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 2004-09-22

English

Subject field(s)
  • Foreign Trade
  • Finance
DEF

A subsidy to producers or suppliers of a commodity financed by a levy on sales of that commodity.

OBS

The subsidy can be payable to domestic producers or to specific overseas suppliers. The levy can be raised on all sales or simply on imports.

French

Domaine(s)
  • Commerce extérieur
  • Finances
DEF

Droit frappant un article importé et dont le produit sert à subventionner la production de ce même article ou d'un article similaire dans le pays importateur.

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Finanzas
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

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