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1 taxation
taxation at source prélèvement m de l'impôt à la source, imposition à la source -
2 eligible, sound, recording, company
( taxation)société f d'enregistrement sonore admissibleEnglish-French legislative terms > eligible, sound, recording, company
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3 qualifying, production, company
(taxation)société f de production admissibleEnglish-French legislative terms > qualifying, production, company
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4 corporate
corporate ['kɔ:pərət](b) (of a specific company) d'une société, de la société; (of companies in general) d'entreprise; (taxation) sur les sociétés;∎ to make one's way up the corporate ladder faire carrière dans l'entreprise;∎ if we are to be regarded as a good corporate citizen si nous voulons être considérés comme une entreprise qui assume ses responsabilités dans la société;∎ he's a good corporate man il est dévoué à l'entreprise;∎ the restaurant is hoping for good corporate business le restaurant espère attirer une nombreuse clientèle d'affaires;∎ Britain's largest corporate donors les entreprises donatrices les plus généreuses de Grande-Bretagne;∎ we have a number of corporate customers certains de nos clients sont des entreprises;∎ corporate customers provide the bulk of our profits la plus grande partie de nos bénéfices provient des entreprises;∎ one of our largest corporate sponsors un de nos plus importants sponsors(c) (collective → decision, responsibility) collectif►► corporate advertising publicité f institutionnelle, publicité f d'entreprise;corporate assets biens mpl sociaux;corporate banking banque f d'entreprise;corporate body personne f morale;corporate bond obligation f de sociétés;corporate budget budget m de l'entreprise;Finance corporate buy-out rachat m d'une entreprise par les salariés;corporate culture culture f d'entreprise;corporate entertainment divertissement m fourni par la société;corporate finance finance f d'entreprise;corporate hospitality = réceptions, déjeuners, billets de spectacles etc offerts par une entreprise à ses clients;corporate identity, corporate image image f de marque;∎ the company cares about its corporate image la société se préoccupe de son image;∎ the company's corporate image l'image f de la société;∎ our corporate image demands that… notre image en tant que société exige que…;corporate income revenu m de société;corporate income tax impôt m sur les bénéfices des sociétés;corporate institution personne f morale;corporate law droit m des sociétés ou des entreprises;corporate lawyer juriste m spécialisé en droit des sociétés;Finance corporate lending crédit m aux entreprises;corporate literature brochures fpl décrivant une société;corporate member (of association) société-membre f;corporate name raison f sociale;Stock Exchange corporate raider attaquant m;corporate sector secteur m des grandes entreprises;corporate sponsorship sponsoring m, parrainage m d'entreprises;corporate strategy stratégie f de l'entreprise;corporate structure structure f de l'entreprise;Finance corporate tax impôt m sur les sociétés -
5 tax
1 noun(on income) impôt m, contributions f pl; (on goods, services, imports) taxe f;∎ most of my income goes on tax la plus grande partie de mes revenus va aux impôts;∎ I paid over $5,000 in tax j'ai payé plus de 5000 dollars d'impôts;∎ there is a high tax on whisky le whisky est fortement taxé;∎ to put a ten percent tax on sth imposer ou taxer qch à dix pour cent;∎ to levy a tax on sth frapper qch d'une taxe;∎ to be liable to tax être assujetti(e) à l'impôt;∎ after tax après impôt;∎ exclusive of tax hors taxe;∎ tax and spend = politique alliant une fiscalité élevée et de fortes dépenses publiquestax adjustment redressement m fiscal ou d'impôt; tax allowance abattement m fiscal, déduction f fiscale;tax assessment avis m d'imposition, fixation f de l'impôt;tax audit vérification f fiscale;tax authorities administration f fiscale;tax avoidance évasion f fiscale;tax band tranche f d'imposition;tax base assiette f fiscale;tax benefit avantage m fiscal;tax bite proportion f du revenu pris par l'impôt;tax bracket tranche ou fourchette f d'imposition;tax break allègement m fiscal;tax burden pression f fiscale, poids m de la fiscalité;tax ceiling plafond m fiscal ou de l'impôt;tax centre centre m des impôts;tax code barème m fiscal;tax collector percepteur m d'impôt, receveur m des contributions;tax consultant conseiller(ère) m, f fiscal(e);tax credit aide f fiscale, avoir m fiscal;tax cut baisse f ou réduction f des impôts;tax cutting baisse ou réduction des impôts;tax deducted at source impôt retenu à la base ou à la source;tax deduction déduction fiscale;tax deduction at source perception f à la source;tax evasion fraude f ou évasion fiscale;tax exemption exemption f d'impôt;tax exile = personne qui réside à l'étranger pour minimiser la responsabilité fiscale;tax form déclaration f d'impôts;tax fraud fraude fiscale;EU tax harmonization harmonisation f fiscale;tax haven paradis m fiscal;tax holiday = période de grâce accordée pour le paiement des impôts;tax incentive incitation f fiscale, avantage fiscal;tax inspection contrôle m fiscal;tax inspector inspecteur(trice) m, f des contributions directes ou des impôts;tax law droit m fiscal;tax laws législation f fiscale;tax loophole échappatoire f fiscale;tax loss déficit m fiscal reportable;tax on luxury goods taxe de luxe;tax office centre des impôts;tax official agent m du fisc;tax privilege privilège m fiscal;tax provision disposition f fiscale;tax resources ressources f pl fiscales;tax rate taux m d'imposition;tax rebate dégrèvement m fiscal;tax reduction abattement fiscal;tax regime régime m fiscal;tax relief dégrèvement fiscal;tax return déclaration de revenu, feuille f d'impôt;tax revenue recettes f pl ou rentrées f pl fiscales;tax roll rôle m d'impôt ou des contributions;tax rules réglementation f fiscale;tax schedule barême d'imposition;tax shelter avantage fiscal;tax shield protection f fiscale;tax survey enquête f fiscale;tax system régime fiscal ou d'imposition;tax threshold minimum m imposable, seuil m d'imposition;tax on value taxation f à la valeur;tax on weight taxation au poids;tax year année f fiscale ou d'imposition(person, company) imposer, frapper d'un impôt; (goods, services, imports) taxer, frapper d'un taxe;∎ the rich will be more heavily taxed les riches seront plus lourdement imposés;∎ luxury goods are taxed at 28 percent les articles de luxe sont taxés à 28 pour cent;∎ small businesses are being taxed out of existence accablées d'impôts, les petites entreprises disparaissentTax cutting can encourage people to do the right thing. Tax relief for charitable giving, and a tax holiday for charities, is accepted by both major parties, and does help increase the amount of charitable money.
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6 form
form [fɔ:m]1. nouna. forme f• her letters are to be published in book form ses lettres doivent être publiées sous forme de livre• to study form (British) ≈ préparer son tiercé• he's in the sixth form ≈ il est en premièrea. [+ shape, character, government] formerb. ( = develop) [+ habit] contracterc. ( = constitute) composer[queue, company, blood clots] se former ; [idea] prendre forme* * *[fɔːm] 1.1) (kind, manifestation) (of exercise, transport, government, protest) forme f; (of entertainment, taxation, disease) sorte f2) ( document) formulaire m3) ( shape) forme f4) (of athlete, horse, performer) forme fto be in good form — être en bonne or pleine forme
true to form, she... — fidèle à elle-même, elle...
6) ( etiquette)it is bad form — cela ne se fait pas ( to do de faire)
purely as a matter of form — purement par politesse or pour la forme
7) GB School classe fin the first form — ≈ en sixième
8) ( prescribed set of words) formule f9) Linguistics forme f2.transitive verb1) ( organize or create) gen former ( from avec); nouer [friendship, relationship]2) ( conceive) se faire [impression, opinion]; concevoir [admiration]3) ( mould) former4) ( constitute) former [jury, cabinet, panel]3.intransitive verb ( all contexts) se formerPhrasal Verbs: -
7 liable
liable [ˈlaɪəbl]a. to be liable to do sth ( = be likely to) avoir des chances de faire qch ; ( = risk) risquer de faire qchb. ( = subject) to be liable to sth être sujet à qch• to be liable to imprisonment/a fine être passible d'emprisonnement/d'une amendec. ( = legally responsible) (civilement) responsable (for sb/sth de qn/qch)* * *['laɪəbl]1) ( likely)it's liable to rain — il risque de pleuvoir, il se peut qu'il pleuve
2) ( prone)3) ( legally subject)to be liable to — être passible de [fine, prosecution]
to be liable for ou to tax — [person, company] être imposable; [goods] être soumis à l'impôt
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8 direct
direct action action f directe;COMPUTING direct addressing adressage m direct;direct advertising publicité f directe;direct banking banque f à distance;direct competition concurrence f directe;direct costs charges f pl directes, frais m pl directs;direct cost accounting (méthode f de) comptabilité f des coûts variables;direct costing méthode des coûts variables ou proportionnels;∎ to pay by direct debit payer par prélèvement automatique;∎ to pay by direct deposit payer par prélèvement automatique;TELECOMMUNICATIONS direct dialling automatique m;direct expenses coûts m pl directs;direct fixed costs charges fixes directes, frais fixes directs;direct flight vol m direct;direct investment investissement m direct;direct labour main-d'œuvre f directe;direct labour cost prix m de la main-d'œuvre directe;direct letter of credit lettre f de crédit directe;TELECOMMUNICATIONS direct line ligne f directe;MARKETING direct mail publipostage m;MARKETING direct mail advertising publicité directe ou par publipostage;MARKETING direct mail campaign campagne f de publicité directe;direct marketing marketing m direct;direct marketing agency agence f de marketing direct;direct product profitability rentabilité f directe du produit;direct purchase achat m direct;direct purchasing achat direct;direct response advertising publicité à réponse directe;direct sale vente f directe;direct selling vente directe;FINANCE direct tax impôt m direct;FINANCE direct taxation contributions f pl directes(company, work) diriger;∎ to direct sb to do sth ordonner à qn de faire qch
См. также в других словарях:
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