TERMIUM Plus®

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TAX BASE BROADENING [1 record]

Record 1 2016-11-02

English

Subject field(s)
  • Taxation
CONT

Tax-base Broadening. In Denmark, the personal income tax base has been broadened over time. Even though the corporate income tax rate has been reduced considerably, corporate tax revenues in Denmark have been increasing as a result of corporate base broadening measures ...

French

Domaine(s)
  • Fiscalité
CONT

Quand les économistes parlent d'un élargissement de l'assiette fiscale, ils veulent dire qu'un impôt ou une taxe s'appliquera désormais à un plus large éventail de biens, de services ou de revenus.

Spanish

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