Traduction de «Pertes de l'exercice à des fins fiscales » (Français → Anglais) :

non capital tax losses | non capital losses

official receipt | tax receipt | income tax receipt | official receipt for tax purposes

tax loss sale [ tax loss selling ]

for taxation purposes

Global Forum on Transparency and Exchange of Information for Tax Purposes | Global Forum

accrued accounting at period end

accounting year | business year | financial year | fiscal year | FY [Abbr.]

loss carry-back

Such hallmarks can include the use of cross-border losses to reduce tax liability, the use of special preferential tax regimes, or arrangements through countries that do not meet international good governance standards.

Third, the law makes it possible for HSY to benefit from a number of tax-exempt reserves if they are set off against losses from previous years.

Registration is the natural corollary of the exercise of the powers of taxation on vehicles.

2. To the extent that a company transferring its registered office within the territory of a Member State would be allowed to carry forward or carry back losses which had not been exhausted for tax purposes, that Member State shall allow the permanent establishment, situated within its territory, of the SE or of the SCE transferring its registered office, to take over those losses of the SE or SCE which have not been exhausted for tax purposes, provided that the loss carry forward or carry back would have been available in comparable circumstances to a company which continued to have its registered office or which continued to be tax res ...[+++]ident in that Member State.