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IMPUTATION ORDINAIRE [2 records]
Record 1 - internal organization data 2017-03-15
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- ordinary credit 1, record 1, English, ordinary%20credit
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
ordinary credit: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - ordinary%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- imputation ordinaire
1, record 1, French, imputation%20ordinaire
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
imputation ordinaire : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 1, French, - imputation%20ordinaire
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-01-13
Record 2, English
Record 2, Subject field(s)
- Accounting
- Corporate Economics
- Foreign Trade
Record 2, Main entry term, English
- world-wide principle 1, record 2, English, world%2Dwide%20principle
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Principle under which the world-wide income of a company is taken into account in computing its profits. 1, record 2, English, - world%2Dwide%20principle
Record number: 2, Textual support number: 1 OBS
Normally credit is given for foreign taxes paid to the extent they do no exceed domestic taxes (ordinary credit method). 1, record 2, English, - world%2Dwide%20principle
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Économie de l'entreprise
- Commerce extérieur
Record 2, Main entry term, French
- principe de l’imposition mondiale
1, record 2, French, principe%20de%20l%26rsquo%3Bimposition%20mondiale
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Principe selon lequel on prend en considération le revenu mondial d’une société pour calculer ses bénéfices. 1, record 2, French, - principe%20de%20l%26rsquo%3Bimposition%20mondiale
Record number: 2, Textual support number: 1 OBS
Normalement, un crédit est accordé pour les impôts étrangers acquittés, dans la mesure où ils n’ excèdent pas les impôts nationaux(méthode de l'imputation ordinaire). 1, record 2, French, - principe%20de%20l%26rsquo%3Bimposition%20mondiale
Record 2, Spanish
Record 2, Textual support, Spanish
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