Glossary entry

French term or phrase:

par voie d'assiette

English translation:

as taxable income

Added to glossary by Helen Jordan
Mar 12, 2008 10:16
16 yrs ago
1 viewer *
French term

par voie d'assiette

French to English Bus/Financial Finance (general) Share prospectus
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

Proposed translations

+1
10 hrs
Selected

as taxable income

"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.
Peer comment(s):

agree Beatriz Galiano (X)
5 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks!"
6 mins

taxable at the tax year-end

Not taxed immediately, at source, but at the year end
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5 hrs

by/on tax base

ma proposition
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