TERMIUM Plus®

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

AJUSTE IMPOSTOS FRONTEIRICOS [1 record]

Record 1 2007-03-28

English

Subject field(s)
  • Foreign Trade
  • Customs and Excise
DEF

A fiscal measure that compensates for the different treatment either between imports and similar domestic products or between exports and similar products sold on the domestic market. For example, the remission of taxes on exported goods, including sales taxes and value added taxes, designed to ensure that national tax systems do not impede exports.

French

Domaine(s)
  • Commerce extérieur
  • Douanes et accise
DEF

Mesure fiscale compensant les différences de traitement soit entre des importations et des produits nationaux similaires, soit entre des exportations et des produits similaires vendus sur le marché intérieur. Mentionnons par exemple les remises de taxes sur les produits exportés, y compris les taxes de vente et les taxes sur la valeur ajoutée, qui visent à faire en sorte que les régimes de taxation nationaux n'entravent pas les exportations.

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Aduana e impuestos internos
DEF

Sistema utilizado para evitar la doble imposición en el comercio internacional. Una mercancía es desgravada al salir de un territorio aduanero, devolviéndose los impuestos indirectos que ha soportado en el interior. Al entrar en otro territorio aduanero, es gravada con los impuestos similares que soportan las mercancías del territorio en el que entra. Este sistema permite situar a las mercancías que vienen del exterior en régimen de competencia.

OBS

ajuste fiscal en frontera: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: