TERMIUM Plus®

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IMPUESTO SOBRE TRANSACCIONES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2004-07-09

English

Subject field(s)
  • Taxation
CONT

Transaction taxes are taxes that use a specific type of transaction as their object. The following are typical: sales taxes (U.S.A.), real property transfer taxes, stock exchange taxes, etc. The European value-added tax system uses transactions as taxable events: however, that system, in essence, taxes consumption of goods and not transactions by themselves.

French

Domaine(s)
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Sistema tributario
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