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Tax Vocabulary > International taxation of individuals > Flashcards

International taxation of individuals Flashcards

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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
Q

Une déclaration

A

A return

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26
Q

Procéder à une déclaration

A

To file a return

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27
Q

Percevoir un revenu

A

To incur income

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28
Q

Entre autre

A

Inter alia

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29
Q

Quotient conjugal / familial

A

Income splitting

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30
Q

Revenu net imposable

A

Gross amount of tax payable

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31
Q

Code général des impôts

A

French tax code (FTC)

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32
Q

Domicile fiscal

A

Tax domicile

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33
Q

Revenu de source mondiale

A

Worldwide income

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34
Q

Revenu d’origine française

A

French-sourced income

35
Q

Revenu d’origine étrangère

A

Foreign-sourced income

36
Q

Responsabilité fiscale limitée

A

Limited tax liability

37
Q

Responsabilité fiscale illimitée

A

Unlimited tax liability

38
Q

Assiette d’imposition

A

Tax basis

39
Q

Montant forfaitaire

A

Lump sum

40
Q

Retenue à la source

A

Withholding tax

41
Q

Impôt sur les sociétés

A

Corporate income tax

42
Q

Fond de commerce

A

Business concern

43
Q

Opérations lucratives

A

For-profit operations

44
Q

Débiteur

A

Debtor

45
Q

Usufruit

A

Usufruct

46
Q

Nue propriété

A

Bare ownership

47
Q

Droit interne

A

Domestic law

48
Q

Partenariat civil de solidarité (PACS)

A

Civil solidarity pact

49
Q

Époux

A

Spouses

50
Q

Personnes à charge

A

Dependants

51
Q

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

A

Income derived from a (good, right,activity)

52
Q

Obligations (instrument financier)

A

Bonds

53
Q

Titres financiers

A

Securities

54
Q

Actions côtées

A

Stock

55
Q

Société à prépondérance immobilière

A

Real estate company

56
Q

Tirant leur revenu de…

A

Deriving their income from…

57
Q

Liquidation de l’impôt

A

Computation of tax

58
Q

Abattement

A

Allowance

59
Q

Etat ou territoire non coopératif (ETNC)

A

Non-cooperative state or territory (NCST)

60
Q

Organe social

A

Corporate body

61
Q

Recouvrer un impôt

A

To levy a tax

62
Q

Etre soumis à un impôt

A

to be liable to a tax

63
Q

Droit conventionnel

A

Treaty law

64
Q

Traité contre la double imposition

A

Double tax treaty (DTT)

65
Q

Foyer (art. 4B CGI)

A

Home (art 4B FTC)

66
Q

Lieu de séjour principal (art 4B CGI)

A

Principal place of abode (art 4B FTC)

67
Q

centre des intérêts familiaux (art 4B CGI)

A

center of family interests (art 4B FTC)

68
Q

Centre des intérêts économiques (art 4B CGI)

A

Center of economic interests (art 4B FTC)

69
Q

Un critère / Des critères

A

A criteria / Several criteria

70
Q

Modèle de convention fiscale OCDE

A

OECD Model Tax Convention

71
Q

Foyer d’habitation permanent (art 4.2 OCDE)

A

Permanent home available (art 4.2 OECD)

72
Q

Centre des intérêts vitaux (art 4.2 OCDE)

A

Center of vital interests (art 4.2 OECD)

73
Q

Séjour habituel (art 4.2 OCDE)

A

Habitual abode (art 4.2 OECD)

74
Q

Règle de départage

A

“Tie-breaker” rule

75
Q

Valeur de marché

A

Fair market value (FMV)

76
Q

Prix de revient

A

Cost basis

77
Q

Abattement pour durée de détention

A

Holding period allowance

78
Q

Etat membre de l’UE/EEE

A

EU/EEE member state

79
Q

Représentant fiscal

A

Tax representative

80
Q

Prescription

A

Statute of limitation

81
Q

Gains latents

A

Unrealized / Latent gains

82
Q

Taux d’imposition

A

Tax rate

83
Q

Plus-value imposable

A

Taxable gain

Tax Vocabulary (5 decks)

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