Double taxation treaties Flashcards by I. F.

Q

Double imposition économique

A

economic double taxation

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Q

Double imposition juridique

A

Juridical double taxation

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Q

Conflit de résidence(?)

A

“Residence-residence” conflict

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Q

Conflit de source(?)

A

“Source-source” conflict

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Q

Conflit de source/résidence(?)

A

“Residence-source” conflict

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Q

Répartir le droit d’imposer

A

To allocate taxing right

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Q

Primauté du droit conventionnel

A

Primacy of Treaties

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Q

Droit interne

A

Domestic law

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Q

Droit conventionnel

A

Treaty law

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Q

Principe de subsidiarité

A

Subsidiarity principle

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Q

Primer sur

A

To prevail over

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Q

Conseil d’Etat

A

Administrative supreme court

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Q

Commentaires de l’OCDE (sur la convention modèle)

A

OECD commentaries

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Q

Travaux préparatoires (à la convention)

A

Preparatory works

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Q

Droit d’imposition exclusif

A

Exclusive taxing right

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Q

Droit d’imposition partagé

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A

Shared taxing right

Q

Etats contractants

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A

Contracting states

Q

Etat de résidence

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A

Residence state

Q

Etat de source

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A

Source country

Q

Compétence fiscale primaire (?)

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A

Primary taxing rights

Q

Exonération avec réserve de progressivité (?)

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A

Exemption with progression

Q

Règle de répartition (du droit d’imposer)

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A

Distributive rule

Q

Champ de la convention

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A

Scope of the convention

Q

Impôt sur la fortune

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A

Wealth tax

Méthode de l'exonération

Exemption method

Méthode du crédit d'impôt

Credit method

Double non imposition

Double exemption

Siège de direction effective

Place of effective management

Etablissement permanent

Permanent establishment

(à compléter)

fixed place of business

Courtier

Broker

Commissionnaire

General commission agent

Bien immeuble

Immovable good

localisé

Situated