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Tax Vocabulary > Business taxation: Corporate income tax > Flashcards

Business taxation: Corporate income tax Flashcards

1
Q

Impôt sur les sociétés

A

Corporate income tax (CIT)

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2
Q

Sociétés de capitaux

A

Corporate entities

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3
Q

Sociétés de personnes

A

Partnerships

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4
Q

Société anonyme (SA)

A

Public limited company

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5
Q

Société par action simplifiée (SAS)

A

Private limited company

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6
Q

Société à responsabilité limitée (SARL)

A

Private limited liability company

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7
Q

Pourcentage de détention

A

Holding percentage

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8
Q

Société fiscalement transparente

A

Tax transparent entity

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9
Q

Opter pour l’impôt sur les sociétés

A

to elect for corporate income tax

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10
Q

Sociétés civiles

A

Civil law companies

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11
Q

Organisme à but lucratif

A

For-profit entity

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12
Q

Organisme à but non-lucratif

A

Non-profit entity

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13
Q

Principe de territorialité

A

General territorial principle

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14
Q

“Entreprise exploitée en France” (art. 209 I CGI)

A

Business carried out in France (art. 209 I FTC)

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15
Q

“Cycle commercial complet”

A

Full business cycle

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16
Q

“Etablissement doté d’une autonomie et d’un caractère de permanence suffisant”

A

Etablishment with sufficient autonomy and permanence

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17
Q

Agir au nom et pour le compte d’un tiers

A

To act on behalf an in the name of a third party

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18
Q

Statut d’indépendant

A

Independant professional status

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19
Q

Etablissement

A

Establishment

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20
Q

Représentant

A

Representative

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21
Q

Bénéfice imposable

A

Taxable profits

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22
Q

Exercice fiscal

A

Fiscal year

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23
Q

Résultat comptable

A

Accounting profits

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24
Q

Normes comptables françaises

A

French GAAP

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25
Q

Exonération des dividendes

A

Exemption of dividends

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26
Q

Régimes des sociétés mères

A

Parent-subsidiary regime

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27
Q

Réintégration

A

Add back

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28
Q

Intérêts non-déductibles

A

Non deductible interest

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29
Q

Dispositif anti sous-capitalisation

A

Thin capitalization rule

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30
Q

Actif net

A

Net assets

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31
Q

Clôture de l’exercice fiscal

A

Closing of the fiscal year

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32
Q

Actif brut

A

Total assets

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33
Q

Passif tiers

A

Debts

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34
Q

Amortissement

A

Amortization

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35
Q

Provision

A

Provision

36
Q

Résultat d’exploitation

A

Operating income

37
Q

Chiffre d’affaire

A

Turnover

38
Q

Résultat financier

A

Financial income

39
Q

Placement à revenu fixe

A

Fixed income securities

40
Q

Placement à revenu variable

A

Variable income securities

41
Q

Créances

A

Receivables

42
Q

Résultat exceptionnel

A

Exceptional income

43
Q

Plus-values

A

Capital gains

44
Q

Subvention

A

Grant / Subsidy

45
Q

Dommages-intérêts

A

Compensation / Damages

46
Q

Remise de dette

A

Debt write-off

47
Q

Dividendes éligibles au régime mère-fille

A

Qualifiying dividends to the parent-subsidiary regime

48
Q

Directive mère fille de l’UE (2003/123/CE)

A

UE Parent-subsidiary directive (2003/123/CE)

49
Q

Taux normal

A

Standard rate

50
Q

La société mère

A

The parent company

51
Q

La société fille

A

The subsidiary

52
Q

Etre immatriculé dans un Etat

A

To be incorporated in a State

53
Q

Sociétés / Titres éligibles

A

Qualifying companies / shareholding

54
Q

Titres nominatifs

A

Nominative stock

55
Q

Titres au porteur

A

Bearer stock

56
Q

Détenir 5% du capital

A

To hold 5% of the share capital

57
Q

S’engager à conserver les titres

A

To commit to hold the shares

58
Q

Exonéré d’impôt sur les sociétés

A

Exempt from corporate income tax

59
Q

Distribution

A

Distribution

60
Q

Boni de liquidation

A

Liquidation surplus

61
Q

Quote-part de frais et charges

A

Lump sum

62
Q

Régime des titres de participation

A

Participation exemption regime

63
Q

Titres de participation

A

Participating interests

64
Q

Principes comptables

A

Accounting principles

65
Q

Exercer une influence significative sur…

A

To exercice significant influence over…

66
Q

Acte anormal de gestion

A

Abnormal management act

67
Q

Matières premières

A

Raw materials

68
Q

Frais généraux

A

Overhead costs

69
Q

Frais somptuaires

A

Luxury expenditures

70
Q

Charges financières

A

Financial expenses

71
Q

Dispositif anti-hybride

A

Anti-hybrid rule

72
Q

Rabot fiscal

A

General limitation on deduction of financial expenses

73
Q

Taux effectif moyen

A

Average effective rate

74
Q

Intérêt à taux variable

A

Floating rate

75
Q

Pret d’une durée miminium de deux ans

A

Loan with a minimum maturity of two years

76
Q

Revenu réputé distribué

A

Deemed distribution

77
Q

Taux de marché

A

Market rate

78
Q

Clause de sauvegarde

A

Safe harbor rule

79
Q

Préteur

A

Lender

80
Q

Emprunteur

A

Borrower

81
Q

Loi de finance

A

Finance Bill

82
Q

Déduction d’intérets notionnels

A

Notional interests deduction

83
Q

Statutory rate test / Effective rate test

A

?

84
Q

Garantie (Cautionnement etc)

A

Warranty

85
Q

Crédit adossé

A

Back to back loan

86
Q

Pledge

A

Nantissement

Tax Vocabulary (5 decks)

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