Traduction de «Impôt sur les acquisitions » (Français → Anglais) :

tax on acquisition of real estate | tax on the purchase of real estate

tax premium on acquisition of capital stock | tax premium on redemption of capital stock

acquisitions analyst | mergers analyst | mergers and acquisitions analyst | mergers and acquisitions professional

director of property acquisition services | land acquisition specialist | property acquisitions manager | property transactions supervisor

tax compliance agent | tax payment enforcement officer | council tax officer | tax compliance officer

drug-related crime | crime associated with obtaining drugs

procurement procedure

[39] For example, some VAT paid when assets are acquired for business purposes may not be deductible form the VAT charged to final customers and some local taxes are often charged simply because a business activity is being undertaken.

[8] This questionnaire comprises thirteen sections requesting quantitative and sometimes qualitative information in several areas, such as transactions in taxes and social contributions and with the EU, acquisition of military equipment, government guarantees, debt cancellations, capital injections made by government into public corporations, Public-Private Partnerships, etc.

5905 (1) If, at any time, there is an acquisition or a disposition of shares of the capital stock of a particular foreign affiliate of a corporation resident in Canada and the surplus entitlement percentage of the corporation in respect of the particular foreign affiliate or any other foreign affiliate (the particular affiliate and those other affiliates each being referred to in this subsection as a “relevant affiliate”) of the corporation in which the particular affiliate has an equity percentage (within the meaning assigned by subsection 95(4) of the Act) changes, for the purposes of the definitions “exempt surplus” , “hybrid surplu ...[+++]s” , “hybrid underlying tax” , “taxable surplus” , and “underlying foreign tax” in subsection 5907(1), each of the opening exempt surplus or opening exempt deficit, opening hybrid surplus or opening hybrid deficit, opening hybrid underlying tax, opening taxable surplus or opening taxable deficit, and opening underlying foreign tax, as the case may be, of the relevant affiliate in respect of the corporation is, except where the acquisition or disposition occurs in a transaction to which paragraph (3)(a) or subsection (5) or (5.1) applies, the amount determined at that time by the formula

Value added at basic prices can be calculated from turnover (excluding VAT and other similar deductible taxes directly linked to turnover), plus capitalised production, plus other operating income plus or minus changes in stocks, minus the purchases of goods and services, minus taxes on products which are linked to turnover but not deductible plus any subsidies on products received.