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Tax Vocabulary > Business taxation: Corporate income tax > Flashcards

Business taxation: Corporate income tax Flashcards

(86 cards)

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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
Exonération des dividendes
Exemption of dividends
26
Régimes des sociétés mères
Parent-subsidiary regime
27
Réintégration
Add back
28
Intérêts non-déductibles
Non deductible interest
29
Dispositif anti sous-capitalisation
Thin capitalization rule
30
Actif net
Net assets
31
Clôture de l'exercice fiscal
Closing of the fiscal year
32
Actif brut
Total assets
33
Passif tiers
Debts
34
Amortissement
Amortization
35
Provision
Provision
36
Résultat d'exploitation
Operating income
37
Chiffre d'affaire
Turnover
38
Résultat financier
Financial income
39
Placement à revenu fixe
Fixed income securities
40
Placement à revenu variable
Variable income securities
41
Créances
Receivables
42
Résultat exceptionnel
Exceptional income
43
Plus-values
Capital gains
44
Subvention
Grant / Subsidy
45
Dommages-intérêts
Compensation / Damages
46
Remise de dette
Debt write-off
47
Dividendes éligibles au régime mère-fille
Qualifiying dividends to the parent-subsidiary regime
48
Directive mère fille de l'UE (2003/123/CE)
UE Parent-subsidiary directive (2003/123/CE)
49
Taux normal
Standard rate
50
La société mère
The parent company
51
La société fille
The subsidiary
52
Etre immatriculé dans un Etat
To be incorporated in a State
53
Sociétés / Titres éligibles
Qualifying companies / shareholding
54
Titres nominatifs
Nominative stock
55
Titres au porteur
Bearer stock
56
Détenir 5% du capital
To hold 5% of the share capital
57
S'engager à conserver les titres
To commit to hold the shares
58
Exonéré d'impôt sur les sociétés
Exempt from corporate income tax
59
Distribution
Distribution
60
Boni de liquidation
Liquidation surplus
61
Quote-part de frais et charges
Lump sum
62
Régime des titres de participation
Participation exemption regime
63
Titres de participation
Participating interests
64
Principes comptables
Accounting principles
65
Exercer une influence significative sur...
To exercice significant influence over...
66
Acte anormal de gestion
Abnormal management act
67
Matières premières
Raw materials
68
Frais généraux
Overhead costs
69
Frais somptuaires
Luxury expenditures
70
Charges financières
Financial expenses
71
Dispositif anti-hybride
Anti-hybrid rule
72
Rabot fiscal
General limitation on deduction of financial expenses
73
Taux effectif moyen
Average effective rate
74
Intérêt à taux variable
Floating rate
75
Pret d'une durée miminium de deux ans
Loan with a minimum maturity of two years
76
Revenu réputé distribué
Deemed distribution
77
Taux de marché
Market rate
78
Clause de sauvegarde
Safe harbor rule
79
Préteur
Lender
80
Emprunteur
Borrower
81
Loi de finance
Finance Bill
82
Déduction d'intérets notionnels
Notional interests deduction
83
Statutory rate test / Effective rate test
?
84
Garantie (Cautionnement etc)
Warranty
85
Crédit adossé
Back to back loan
86
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Tax Vocabulary (5 decks)

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