TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

Term used to designate that the profits of certain (mostly unincorporated) forms of enterprise are taxed in the hands of the partners (on a pro rata basis), rather than on the level of the enterprise.  3, record 1, English, - fiscal%20transparency

Record number: 1, Textual support number: 1 OBS

fiscal transparency: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 1, English, - fiscal%20transparency

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Régime d’imputation de revenus selon lequel les revenus obtenus par une société soumis au régime légal existant sont imputés aux associés ou participants. Les bénéfices de la société sont comptabilisés dans la base imposable de l'impôt sur le revenu des personnes physiques de chaque associé, en incluant aussi bien les bénéfices incorporés au fonds de réserve que ceux qui ont été distribués comme dividendes.  2, record 1, French, - transparence%20fiscale

Record number: 1, Textual support number: 1 OBS

transparence fiscale : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l’autorisation de LID Editorial Empresarial.  3, record 1, French, - transparence%20fiscale

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Régimen de imputación de rentas por el cual las rentas obtenidas por una sociedad sujeta al régimen legal existente se imputan a los socios o partícipes. Se integran en su base imponible del IRPF, independientemente de que los beneficios se hayan incorporado a reservas o se hayan distribuido como dividendos.  2, record 1, Spanish, - transparencia%20fiscal

Record number: 1, Textual support number: 1 OBS

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

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

A second general mechanism to lower the cost of capital is to reduce the level of corporate income tax. Australia has adopted a variation of this approach by eliminating the double taxation of dividends through its policy of dividend imputation. Under dividend imputation, an individual taxpayer may impute the corporate taxes already paid by a company paying him a dividend in determining his own taxes on that dividend.  1, record 2, English, - dividend%20imputation

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish