Glossary entry (derived from question below)
French term or phrase:
périmètre d'intégration fiscale
English translation:
scope of tax consolidation
Added to glossary by
Conor McAuley
Dec 6, 2006 08:47
17 yrs ago
1 viewer *
French term
France
Excellence, Expertise & Experience
Native in: English (Variants: UK, Scottish, Irish, British, Wales / Welsh)
Works in: French to English, English
périmètre d'intégration fiscale
French to English
Bus/Financial
Law: Taxation & Customs
Consolidating accounts
"Les résultats de la société sont compris dans le ***périmètre d'intégration fiscale*** dont la société tête de groupe est XXXXXX".
I understand the basic situation but am having problems wording this elegantly.
Tête de groupe I just have as ultimate parent company.
I understand the basic situation but am having problems wording this elegantly.
Tête de groupe I just have as ultimate parent company.
Proposed translations
(English)
| 3 +3 | scope of tax consolidation |
Marc Glinert
|
| 3 | group tax treatment |
johnclube
|
Proposed translations
+3
17 mins
Marc Glinert
Native in English
20 years in financial services
Native in: English 
Works in: English to French, French to English
Related KudoZ points
:
34
Selected
scope of tax consolidation
"The company's profits are included within the scope of tax consolidation for the group whose ultimate parent company is..."
I've had a go at the whole thing, Conor, as it's trickier than it looks.
--------------------------------------------------
Note added at 8 days (2006-12-14 10:19:05 GMT) Post-grading
--------------------------------------------------
Cheers Conor, my own brain gets well and truly scrambled when my tax accounting colleagues attempt to explain to me exactly why tax consolidation takes place and why GIEs exist (believe me, you wouldn't want to know..)
I've had a go at the whole thing, Conor, as it's trickier than it looks.
--------------------------------------------------
Note added at 8 days (2006-12-14 10:19:05 GMT) Post-grading
--------------------------------------------------
Cheers Conor, my own brain gets well and truly scrambled when my tax accounting colleagues attempt to explain to me exactly why tax consolidation takes place and why GIEs exist (believe me, you wouldn't want to know..)
Peer comment(s):
| agree |
Mary Lalevee
: Yes, this is correct.
4 hrs
|
|
Thanks Mary
|
|
| agree |
Christopher RH
: yes. The "tête de group" refers to the tax consolidation process - that is the company that actually deals with the taxman, as it were
5 hrs
|
|
Thanks Christopher
|
|
| agree |
Sylvia Smith
: Exactly! This is the term used in my IFRS reference texts.
1 day 2 hrs
|
|
thanks Sylvia - yes I should have looked there myself
|
4 KudoZ points awarded for this answer.
Comment: "Thanks a mill Marc. I have to admit I lifted both your answers in full and copied and pasted them into my text! This part of the text got my brain scrambled, so I really appreciate your help. Thanks to all."
11 mins
group tax treatment
I am not familiar with the arrangements, but it seems that the group can opt to be taxed as a whole. I would therefore say "group tax treatment" or "group tax option".
Example sentence:
The group's profits are dealt with under the group tax treatment regime.
Discussion