FINANCE|taxation · BUSINESS AND COMPETITION|competition|competition law · ECONOMICS|economic policy|economic support
- tax advantage
- en
- Definition any advantage arising from a reduction, deferral or avoidance of any assessment, charge or liability to tax, or any relief from, or refund of tax, or the avoidance of any obligation to deduct or account for tax Reference "Chartered Accountants Ireland > Revenue Note for Guidance (1997 Taxes Consolidation Act, section 817D), https://www.charteredaccountants.ie/taxsource/1997/en/act/pub/0039/nfg/sec0817D-nfg.html [9.1.2019]"
- avantage fiscal
- fr
- Definition avantage accordé par l'Etat pouvant prendre la forme d'un crédit, d'une réduction ou d'une déduction d'impôt Reference "Nexity, Lexique, Avantage fiscal, http://www.nexity.fr/immobilier/lexique [22.4.2015]"