Dictionnaire français - anglais

droit - iate.europa.eu
Les biens incorporels peuvent également être marqués de diverses façons.

Intangible property may also be marked in various ways.

général - CCMatrix (Wikipedia + CommonCrawl)
Les biens incorporels non réclamés transférés à l'administrateur seraient enregistrés par celui-ci et placés dans un compte des biens incorporels non réclamés et ensuite investis.

Unclaimed intangible property transferred to the unclaimed intangible property administrator should be recorded and held by the administrator in the unclaimed intangible property account, and invested.

général - CCMatrix (Wikipedia + CommonCrawl)
Les entreprises ont également des biens incorporels, tels que le goodwill.

Companies also have intangible property, such as goodwill and patents.

général - CCMatrix (Wikipedia + CommonCrawl)
Les entreprises ont également des biens incorporels, tels que le goodwill.

Companies also have intangible property, such as goodwill.

général - CCMatrix (Wikipedia + CommonCrawl)
(ii) des biens intangibles ou, pour l'application du droit civil, des biens incorporels qui constituent des biens amortissables pour le contribuable,

(ii) intangible property, or for civil law incorporeal property, that is depreciable property of the taxpayer,

général - CCMatrix (Wikipedia + CommonCrawl)
Les prix de transfert pratiqués par les entreprises transnationales françaises et brésiliennes de 1994 à 2010 : ‘cas des droits de la propriété incorporelle’
Les prix de transfert sont les prix auxquels les services, les biens corporels et les biens incorporels sont échangés entre parties ayant un lien de dépendance dans le cadre d'opérations transfrontalières....
... The transfer pricing of the transactions with the intangible property rights adopted by a group of parties having a bond of dependence have a direct incidence on the benefit declared by each one as of these parts in their respective...
général - core.ac.uk - PDF: tel.archives-ouvertes.fr
Multinational transfer pricing of intangible assets and tax audit adjustments: evidence from indonesia... Findings – Findings indicate that Indonesian tax auditors face a number of difficulties during the audit of transfer pricing cases derived from intangible property, including a lack of transparency in taxpayers’ bookkeeping; limited taxpayer cooperation in providing data and documents; transfer pricing regulations; and...
général - core.ac.uk - PDF: aut.researchgateway.ac.nz
First [-fifth] preliminary report of the committee on research submitted to the governor's taxation committee. columbus, ohio, july, 1, 1930 [-feb. 10, 1931]... 3, A study of low-rate taxes on intangible property in various states.--v.4,...
Methods for economic and financial analysis of intangible assetsIntellectual property is intangible property stemming from human creation....
 PDF: doaj.org
Property claims in gm and non-gm crops... The analysis shows that the direction and strength of the dynamics depends much on the physical intricacies and the social relations which are implicated in these two types of intangible property....
Tax audit of transfer pricing cases derived from intangible assets: a study of selected tax court cases in indonesia... The objective of this research is to investigate how Indonesian tax auditors cope with transfer pricing cases derived from intangible property....

Exemples français - anglais

droit / organisation de l'entreprise - iate.europa.eu
environnement / droit civil / gestion comptable / économie - iate.europa.eu
commercialisation / économie - iate.europa.eu
[...]

Traductions en contexte français - anglais

biens incorporels : biens intangibles, ce sont surtout des droits.

Intangible assets: Intangible assets consist primarily of domain name rights.

général - CCMatrix (Wikipedia + CommonCrawl)
Il existe aussi une distinction entre biens incorporels et biens corporels.

There is also a difference between financial assets and physical assets.

général - CCMatrix (Wikipedia + CommonCrawl)
Il existe aussi une distinction entre biens incorporels et biens corporels.

There’s also a need to differentiate between engineered goods and commodities.

général - CCMatrix (Wikipedia + CommonCrawl)
Les créances du débiteur constituent des biens incorporels.

The debtor’s receivables constitute intangible assets.

général - CCMatrix (Wikipedia + CommonCrawl)
(c) la cession, l’achat ou l’utilisation de biens incorporels ;

(c) the transfer, purchase or use of intangible assets;

général - CCMatrix (Wikipedia + CommonCrawl)
La proposition relative aux « biens incorporels de commercialisation », qui attribue les biens incorporels aux juridictions du marché, ainsi qu’une part proportionnelle des revenus.

The “marketing intangibles” proposal, which would allocate marketing intangibles to market jurisdictions, together with a proportionate share of income.

général - CCMatrix (Wikipedia + CommonCrawl)
Pour les biens incorporels, il existe une procédure distincte.

For enlisted clients, there is a separate procedure.

général - CCMatrix (Wikipedia + CommonCrawl)
Réduire la valeur des biens aux États-Unis en transférant les biens incorporels américains.

Reduce the value of U.S. assets by transferring U.S. intangible assets.

général - CCMatrix (Wikipedia + CommonCrawl)
La proposition relative aux « biens incorporels de commercialisation », qui attribuerait les biens incorporels de commercialisation aux territoires de marché, ainsi qu’une part proportionnelle des revenus.

The “marketing intangibles” proposal, which would allocate marketing intangibles to market jurisdictions, together with a proportionate share of income.

général - CCMatrix (Wikipedia + CommonCrawl)
La loi ne fait pas de distinction entre les biens corporels et les biens incorporels.

The legislation does not distinguish between corporeal and incorporeal property.

général - CCMatrix (Wikipedia + CommonCrawl)
Ce sont les biens incorporels acquis au cours du mariage.

These are intangible assets acquired during the marriage.

général - CCMatrix (Wikipedia + CommonCrawl)
Les biens incorporels sont des biens qui n ont pas de valeur intrinsèque ou commercialisable.

Securities are commodities that have no actual or intrinsic value.

général - CCMatrix (Wikipedia + CommonCrawl)
Ces actifs peuvent être des biens matériels comme des biens immobiliers ou des biens incorporels comme la propriété intellectuelle.

These assets could represent physical things such as real estate, or intangible assets such as intellectual property.

général - CCMatrix (Wikipedia + CommonCrawl)
Mais les biens incorporels sont ceux qu’il est impossible de toucher.

Intangible assets are those which we can not touch.

général - CCMatrix (Wikipedia + CommonCrawl)
Revenu mondial à faible taux d’imposition tiré de biens incorporels (GILTI)

Treatment of Global Intangible Low-Taxed Income (GILTI)

général - CCMatrix (Wikipedia + CommonCrawl)


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