TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

IMPUESTO EQUIPARACION INTERESES [1 record]

Record 1 2001-04-30

English

Subject field(s)
  • Taxation
  • Stock Exchange
DEF

The tax is in essence an excise tax, applicable to securities sold in U.S. capital markets by developed countries (except new Canadian issues) and long-term bank loans (with similar exemptions).

OBS

interest equalization tax: term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Fiscalité
  • Bourse

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Bolsa de valores
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