TERMIUM Plus®

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TAUX IMPOSITION EFFECTIF MINIMUM [1 record]

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Alphabetical list of terms

Record 1 2023-12-08

English

Subject field(s)
  • Taxation
  • Special-Language Phraseology
OBS

It is Canada's intention to move ahead with legislation to implement the Pillar Two global minimum tax in Canada, which would ensure that large multinational corporations are subject to a minimum effective tax rate of 15 per cent on their profits wherever they do business.

French

Domaine(s)
  • Fiscalité
  • Phraséologie des langues de spécialité
OBS

Le Canada a l'intention d’aller de l'avant avec des dispositions législatives pour mettre en œuvre le Pilier Deux, un impôt minimum mondial qui assujettirait les grandes entreprises multinationales à un taux d’imposition effectif minimum de 15 % sur leurs bénéfices, peu importe où elles font des affaires.

Spanish

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