Glossary entry

anglais term or phrase:

a backstop against round-tripping

français translation:

un obstacle aux opérations circulaires

Added to glossary by FX Fraipont (X)
Apr 2, 2011 14:54
13 yrs ago
3 viewers *
anglais term

a backstop against round-tripping

anglais vers français Affaires / Finance Org / dév. / coop internationale Trade & customs duties
National borders provide **a backstop against round-tripping*** for indirect taxes, and a trigger point for VAT refunds for honest exporters and importers, for excise duties, fiscal frontiers are the detection point for smuggling they enable authorities to monitor both duty paid and tax free items crossing the border .......
Change log

Apr 14, 2011 07:27: FX Fraipont (X) Created KOG entry

Proposed translations

+2
10 minutes
Selected

un obstacle aux opérations circulaires

"ce cas d'opérations circulaires (« round tripping »). Face aux ... à l'importation et à l'exportation, à l'impôt sur les gains en ...
http://www.taxjustice.net/.../Somo_0902_Fiscalite_e_financem...

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Note added at 11 mins (2011-04-02 15:05:50 GMT)
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"Export round-tripping occurs when goods are exported, VAT 'free' and then shifted back into the country for re-sale. This has become an escalating problem ..."
http://www.ofa.co.za/news/29
Peer comment(s):

agree Germaine : exemples pertinents
11 heures
merci
agree enrico paoletti
1 jour 5 heures
merci
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4 KudoZ points awarded for this answer. Comment: "merci"
+1
16 minutes

un garde-fou empêchant le "roundtripping"

Peer comment(s):

agree GILLES MEUNIER : ça existe en anglais (aller et retour des investissements)
13 heures
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