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par voie d'assiette

English translation: as taxable income

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:par voie d'assiette
English translation:as taxable income
Entered by: Helen Jordan
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10:16 Mar 12, 2008
French to English translations [PRO]
Bus/Financial - Finance (general) / Share prospectus
French term or phrase: par voie d'assiette
A la date du prospectus, les résidents ne sont soumis a aucune rétenue a la source sur les dividendes percus. Les dividendes sont cependant imposables par voie d'assiette.

Thanks in advance for any help
Helen Jordan
Local time: 04:54
as taxable income
Explanation:
"Dividends received are not subject to withholding tax but are reportable as taxable income."
Read "assiette" here as tax base in the sense of all income to be reported on the recipient's déclaration de revenus. But don't use the term "tax base" itself: the normal level of abstraction in English is lower.
Selected response from:

rkillings
United States
Local time: 20:54
Grading comment
Thanks!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1as taxable incomerkillings
4by/on tax base
gabuss
3taxable at the tax year-end
fourth


  

Answers


6 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
taxable at the tax year-end


Explanation:
Not taxed immediately, at source, but at the year end

fourth
France
Local time: 05:54
Native speaker of: Native in EnglishEnglish
PRO pts in category: 140
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
by/on tax base


Explanation:
ma proposition

gabuss
Local time: 03:54
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 43
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10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
as taxable income


Explanation:
"Dividends received are not subject to withholding tax but are reportable as taxable income."
Read "assiette" here as tax base in the sense of all income to be reported on the recipient's déclaration de revenus. But don't use the term "tax base" itself: the normal level of abstraction in English is lower.


rkillings
United States
Local time: 20:54
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1140
Grading comment
Thanks!

Peer comments on this answer (and responses from the answerer)
agree  Beatriz Galiano
5 hrs
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