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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

[Tax] payable as a result of production, traffic and consumption.  2, record 1, English, - indirect%20tax

Record number: 1, Textual support number: 1 CONT

Provinces are generally limited to direct taxation, while the federal government can assess both direct and indirect taxes.  3, record 1, English, - indirect%20tax

Record number: 1, Textual support number: 1 OBS

[Indirect taxes] are proportional and the rate does not depend upon the personal characteristics of the taxpayer. The most common indirect taxes are those applied to sales, to the consumption of goods considered as special or as a luxury, and to the transfer of immobile goods.  2, record 1, English, - indirect%20tax

Record number: 1, Textual support number: 2 OBS

Compare with "direct tax."  4, record 1, English, - indirect%20tax

Record number: 1, Textual support number: 3 OBS

indirect tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 1, English, - indirect%20tax

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Impôt perçu à l'occasion d'un fait, d'un acte, d'une opération concernant la matière imposable.  2, record 1, French, - imp%C3%B4t%20indirect

Record number: 1, Textual support number: 1 CONT

En règle générale, les provinces sont limitées à l'imposition directe, tandis que le gouvernement fédéral peut imposer à la fois des impôts directs et des impôts indirects.  3, record 1, French, - imp%C3%B4t%20indirect

Record number: 1, Textual support number: 1 OBS

Ces impôts, par exemple la taxe sur les ventes, la taxe sur les produits et services, la taxe à la valeur ajoutée, les droits sur les vins et la taxe sur les prestations de services, frappent les objets de consommation le plus souvent lors de leur déplacement ou de leur fourniture.  2, record 1, French, - imp%C3%B4t%20indirect

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Impuesto que grava la producción, el tráfico y el consumo.  2, record 1, Spanish, - impuesto%20indirecto

Record number: 1, Textual support number: 1 OBS

[Los impuestos indirectos] son proporcionales, y su tipo no depende de las características personales del sujeto pasivo. Los impuestos indirectos más usuales son los que actúan sobre las ventas, sobre el valor añadido, sobre el consumo de artículos considerados de lujo o especiales y sobre las transmisiones de bienes inmuebles.  2, record 1, Spanish, - impuesto%20indirecto

Record number: 1, Textual support number: 2 OBS

impuesto indirecto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 1, Spanish, - impuesto%20indirecto