TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PERTE FISCALE ANTERIEURE [1 record]
Record 1 - internal organization data 1999-02-09
Record 1, English
Record 1, Subject field(s)
- Taxation
- Financial Accounting
Record 1, Main entry term, English
- tax loss carry back 1, record 1, English, tax%20loss%20carry%20back
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Fiscal losses that can be used to compensate for profits made in past years, giving rise to a tax credit. In some cases this mechanism does not exist as only future profits can be compensated for by losses, not profits made in the past. 1, record 1, English, - tax%20loss%20carry%20back
Record number: 1, Textual support number: 1 OBS
tax loss carry back: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 2, record 1, English, - tax%20loss%20carry%20back
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité générale
Record 1, Main entry term, French
- perte fiscale antérieure
1, record 1, French, perte%20fiscale%20ant%C3%A9rieure
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Perte fiscale qui sert à compenser les bénéfices obtenus dans les derniers exercices, ce qui donne lieu à un crédit contre le Trésor public. Dans certains pays cette modalité n'existe pas, seuls les bénéfices futurs pouvant être compensés. 2, record 1, French, - perte%20fiscale%20ant%C3%A9rieure
Record number: 1, Textual support number: 1 OBS
Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial. 1, record 1, French, - perte%20fiscale%20ant%C3%A9rieure
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Contabilidad general
Record 1, Main entry term, Spanish
- pérdida fiscal de arrastre
1, record 1, Spanish, p%C3%A9rdida%20fiscal%20de%20arrastre
proposal, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Pérdidas fiscales que sirven para compensar beneficios obtenidos en los últimos ejercicios, dando lugar así a un crédito contra la Hacienda Pública. En algunos países no existen, ya que sólo se pueden compensar los beneficios futuros, no los pasados. 2, record 1, Spanish, - p%C3%A9rdida%20fiscal%20de%20arrastre
Record number: 1, Textual support number: 1 OBS
Definición extraída del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - p%C3%A9rdida%20fiscal%20de%20arrastre
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