International taxation of individuals Flashcards by I. F. | Brainscape

Q

Impôt sur le revenu

A

Personal income tax (PIT)

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Impôt synthétique

A

Comprehensive tax

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Revenu net global

A

Overall net income

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Barème d’imposition

A

Tax scale

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Foyer fiscal

A

Tax household

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Année civile

A

Calendar year

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Bénéfices industriels et commerciaux

A

Business profits

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Bénéfices non-commerciaux

A

Non-commercial profits

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Bénéfices agricoles

A

Agricultural profits

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Revenus fonciers

A

Income from real property

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Traitements, salaires et pensions

A

Wages, salaries and annuities

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Revenus mobiliers

A

Investment income

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Plus-values mobilières

A

capital gains

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Revenu imposable

A

Taxable income

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Pertes

A

Losses

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Imputer un déficit sur …

A

To offset losses against …

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Reporter un déficit

A

To carry over losses to …

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Le pourcentage

A

The fraction

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Une limite

A

A threshold

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Niche fiscale

A

Tax break

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Réduction d’impôt

A

Tax reduction / rebate

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Crédit d’impôt

A

Tax credit

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

L’administration fiscale

A

The French Tax Authorities (FTA)

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Contribuable

A

Taxpayer

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Une déclaration

A

A return

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Procéder à une déclaration

A

To file a return

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Percevoir un revenu

A

To incur income

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Entre autre

A

Inter alia

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Quotient conjugal / familial

A

Income splitting

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Revenu net imposable

A

Gross amount of tax payable

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Code général des impôts

A

French tax code (FTC)

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Domicile fiscal

A

Tax domicile

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Revenu de source mondiale

A

Worldwide income

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Revenu d’origine française

A

French-sourced income

Q

Revenu d’origine étrangère

A

Foreign-sourced income

Q

Responsabilité fiscale limitée

A

Limited tax liability

Q

Responsabilité fiscale illimitée

A

Unlimited tax liability

Q

Assiette d’imposition

A

Tax basis

Q

Montant forfaitaire

A

Lump sum

Q

Retenue à la source

A

Withholding tax

Q

Impôt sur les sociétés

A

Corporate income tax

Q

Fond de commerce

A

Business concern

Q

Opérations lucratives

A

For-profit operations

Q

Débiteur

A

Debtor

Q

Usufruit

A

Usufruct

Q

Nue propriété

A

Bare ownership

Q

Droit interne

A

Domestic law

Q

Partenariat civil de solidarité (PACS)

A

Civil solidarity pact

Q

Époux

A

Spouses

Q

Personnes à charge

A

Dependants

Q

Revenu provenant d’un (bien, droit, activité)

A

Income derived from a (good, right,activity)

Q

Obligations (instrument financier)

A

Bonds

Q

Titres financiers

A

Securities

Q

Actions côtées

A

Stock

Q

Société à prépondérance immobilière

A

Real estate company

Q

Tirant leur revenu de…

A

Deriving their income from…

Q

Liquidation de l’impôt

A

Computation of tax

Q

Abattement

A

Allowance

Q

Etat ou territoire non coopératif (ETNC)

A

Non-cooperative state or territory (NCST)

Q

Organe social

A

Corporate body

Q

Recouvrer un impôt

A

To levy a tax

Q

Etre soumis à un impôt

A

to be liable to a tax

Q

Droit conventionnel

A

Treaty law

Q

Traité contre la double imposition

A

Double tax treaty (DTT)

Q

Foyer (art. 4B CGI)

A

Home (art 4B FTC)

Q

Lieu de séjour principal (art 4B CGI)

A

Principal place of abode (art 4B FTC)

Q

centre des intérêts familiaux (art 4B CGI)

A

center of family interests (art 4B FTC)

Q

Centre des intérêts économiques (art 4B CGI)

A

Center of economic interests (art 4B FTC)

Q

Un critère / Des critères

A

A criteria / Several criteria

Q

Modèle de convention fiscale OCDE

A

OECD Model Tax Convention

Q

Foyer d’habitation permanent (art 4.2 OCDE)

A

Permanent home available (art 4.2 OECD)

Q

Centre des intérêts vitaux (art 4.2 OCDE)

A

Center of vital interests (art 4.2 OECD)

Q

Séjour habituel (art 4.2 OCDE)

A

Habitual abode (art 4.2 OECD)

Q

Règle de départage

A

“Tie-breaker” rule

Q

Valeur de marché

A

Fair market value (FMV)

Q

Prix de revient

A

Cost basis

Q

Abattement pour durée de détention

A

Holding period allowance

Q

Etat membre de l’UE/EEE

A

EU/EEE member state

Q

Représentant fiscal

A

Tax representative

Q

Prescription

A

Statute of limitation

Q

Gains latents

A

Unrealized / Latent gains

Q

Taux d’imposition

A

Tax rate

Q

Plus-value imposable

A

Taxable gain