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fonte effettiva di reddito

French translation: source réelle de revenu

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:fonte effettiva di reddito
French translation:source réelle de revenu
Entered by: Claudia Dalli Cardillo

15:47 Oct 11, 2008
Italian to French translations [PRO]
Bus/Financial - Economics
Italian term or phrase: fonte effettiva di reddito
si tratta di un testo di pianificazione fiscale internazionale

la parola di cui non sono certa è effettiva perché non ho riscontrato la traduzione effective su internet e su testi di legislazione fiscale

grazie
claudia
Claudia Dalli Cardillo
Local time: 20:16
source réelle de revenu
Explanation:
..
Selected response from:

Silvana Pagani
Local time: 20:16
Grading comment
grazie mille
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +3source réelle de revenu
Silvana Pagani
Summary of reference entries provided
Idée de territorialité ?
Agnès Levillayer

  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
source réelle de revenu


Explanation:
..

Silvana Pagani
Local time: 20:16
Native speaker of: Native in FrenchFrench, Native in ItalianItalian
PRO pts in category: 8
Grading comment
grazie mille

Peer comments on this answer (and responses from the answerer)
agree  cenek tomas
30 mins
agree  Marie Christine Cramay
52 mins
agree  Carole Poirey
2 hrs
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Reference comments


1 day 2 hrs
Reference: Idée de territorialité ?

Reference information:
Attention, vu que tu parles de fiscalité internationale je pense que "fonte effettiva" a le sens indiqué et expliqué dans ce texte :
books.google.fr/books?isbn=882172204X...
le principe de la "source" (sourcing rule), en français, est synonyme de principe de la "territorialité" (opposé au principe de la mondialité en vigueur dans d'autres pays)

http://fr.wikibooks.org/wiki/Droit_fiscal/La_territorialité_...
beaucoup de détails sur la question ici (et sur la particularité française et l’évolution du concept):
master2.droitaffaires.u-bordeaux4.fr/memoires/ASMAAmemoire.DOC

En fait, je ne me sens pas en mesure de te proposer une réelle traduction mais plutôt une piste à creuser autour de l’idée
fonte effettiva comme “lieu d'exercice habituel/principal à l'origine du revenu” (et je n’ai malheuresement pas le temps de chercher plus)
Si ta traduction n’a rien à voir avec la fiscalité des entreprises, les notions de double imposition, etc. alors excuse l’excursus !!

Agnès Levillayer
Italy
Native speaker of: French
PRO pts in category: 104
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