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Tax Vocabulary > International taxation of individuals > Flashcards

International taxation of individuals Flashcards

(83 cards)

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1
Q

Impôt sur le revenu

A

Personal income tax (PIT)

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2
Q

Impôt synthétique

A

Comprehensive tax

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3
Q

Revenu net global

A

Overall net income

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4
Q

Barème d’imposition

A

Tax scale

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5
Q

Foyer fiscal

A

Tax household

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6
Q

Année civile

A

Calendar year

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7
Q

Bénéfices industriels et commerciaux

A

Business profits

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8
Q

Bénéfices non-commerciaux

A

Non-commercial profits

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9
Q

Bénéfices agricoles

A

Agricultural profits

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10
Q

Revenus fonciers

A

Income from real property

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11
Q

Traitements, salaires et pensions

A

Wages, salaries and annuities

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12
Q

Revenus mobiliers

A

Investment income

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13
Q

Plus-values mobilières

A

capital gains

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14
Q

Revenu imposable

A

Taxable income

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15
Q

Pertes

A

Losses

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16
Q

Imputer un déficit sur …

A

To offset losses against …

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17
Q

Reporter un déficit

A

To carry over losses to …

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18
Q

Le pourcentage

A

The fraction

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19
Q

Une limite

A

A threshold

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20
Q

Niche fiscale

A

Tax break

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21
Q

Réduction d’impôt

A

Tax reduction / rebate

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22
Q

Crédit d’impôt

A

Tax credit

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23
Q

L’administration fiscale

A

The French Tax Authorities (FTA)

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24
Q

Contribuable

A

Taxpayer

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25
Une déclaration
A return
26
Procéder à une déclaration
To file a return
27
Percevoir un revenu
To incur income
28
Entre autre
Inter alia
29
Quotient conjugal / familial
Income splitting
30
Revenu net imposable
Gross amount of tax payable
31
Code général des impôts
French tax code (FTC)
32
Domicile fiscal
Tax domicile
33
Revenu de source mondiale
Worldwide income
34
Revenu d'origine française
French-sourced income
35
Revenu d'origine étrangère
Foreign-sourced income
36
Responsabilité fiscale limitée
Limited tax liability
37
Responsabilité fiscale illimitée
Unlimited tax liability
38
Assiette d'imposition
Tax basis
39
Montant forfaitaire
Lump sum
40
Retenue à la source
Withholding tax
41
Impôt sur les sociétés
Corporate income tax
42
Fond de commerce
Business concern
43
Opérations lucratives
For-profit operations
44
Débiteur
Debtor
45
Usufruit
Usufruct
46
Nue propriété
Bare ownership
47
Droit interne
Domestic law
48
Partenariat civil de solidarité (PACS)
Civil solidarity pact
49
Époux
Spouses
50
Personnes à charge
Dependants
51
Revenu provenant d'un (bien, droit, activité)
Income derived from a (good, right,activity)
52
Obligations (instrument financier)
Bonds
53
Titres financiers
Securities
54
Actions côtées
Stock
55
Société à prépondérance immobilière
Real estate company
56
Tirant leur revenu de...
Deriving their income from...
57
Liquidation de l'impôt
Computation of tax
58
Abattement
Allowance
59
Etat ou territoire non coopératif (ETNC)
Non-cooperative state or territory (NCST)
60
Organe social
Corporate body
61
Recouvrer un impôt
To levy a tax
62
Etre soumis à un impôt
to be liable to a tax
63
Droit conventionnel
Treaty law
64
Traité contre la double imposition
Double tax treaty (DTT)
65
Foyer (art. 4B CGI)
Home (art 4B FTC)
66
Lieu de séjour principal (art 4B CGI)
Principal place of abode (art 4B FTC)
67
centre des intérêts familiaux (art 4B CGI)
center of family interests (art 4B FTC)
68
Centre des intérêts économiques (art 4B CGI)
Center of economic interests (art 4B FTC)
69
Un critère / Des critères
A criteria / Several criteria
70
Modèle de convention fiscale OCDE
OECD Model Tax Convention
71
Foyer d’habitation permanent (art 4.2 OCDE)
Permanent home available (art 4.2 OECD)
72
Centre des intérêts vitaux (art 4.2 OCDE)
Center of vital interests (art 4.2 OECD)
73
Séjour habituel (art 4.2 OCDE)
Habitual abode (art 4.2 OECD)
74
Règle de départage
"Tie-breaker" rule
75
Valeur de marché
Fair market value (FMV)
76
Prix de revient
Cost basis
77
Abattement pour durée de détention
Holding period allowance
78
Etat membre de l'UE/EEE
EU/EEE member state
79
Représentant fiscal
Tax representative
80
Prescription
Statute of limitation
81
Gains latents
Unrealized / Latent gains
82
Taux d'imposition
Tax rate
83
Plus-value imposable
Taxable gain

Tax Vocabulary (5 decks)

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