Translation of "prélèvement à la source " (French → English) :

pay-as-you-earn withholding | PAYE

Payroll Deduction Program

deduction at source in discharge of all other taxes

deduction at source | source deduction | deduction

deduction at source

Employer's Guide to Deducting, Remitting and Reporting Source Deductions

constant volume sampling

Ordinance of 19 October 1993 on Deduction at Source of Direct Federal Taxation | Taxation at Source Ordinance [ TaSO ]

In the letter sent by email on 18 February 2013, the French authorities pointed out that the amounts of possible refunds due to producers who have exceeded their reference quantity are deducted at source and consequently deducted directly from the amount of the tax set at the end of the marketing year, and that this retrocession mechanism deducting from the tax owed by the producer in the case of overruns is one of the obligations of approved purchasers under Articles 65 and 85 of Regulation (EC) No 1234/2007, as amended.

Different transitional periods for SCT and SDD would cause confusion to consumers, payment service providers, SMEs and other payment service users.

During the transitional period, Member States levying withholding tax may provide that an economic operator making an interest payment to, or securing such a payment for, an entity or a legal arrangement referred to in Article 4(2), which has its place of effective management in another Member State, shall be considered to be the paying agent in place of the entity or legal arrangement and shall levy the withholding tax on that interest, unless the entity or legal arrangement has formally agreed to its name if any, its legal form, its place of effective management and the total amount of interest paid to it or secured for it being commun ...[+++]icated in accordance with the fourth subparagraph of Article 4(2)’.

iii) While many tax treaties between OECD members and developing countries have taken account of the effect of the domiciliary principle on the distribution of taxes by giving the source country the right to impose a withholding tax up to a specified amount (this system ensures therefore that the source country also receives a share of the tax revenues), tax treaties established between tax havens and other developing countries make no provision for such a withholding tax.