Glossary entry

English term or phrase:

Backup Withholding Tax

French translation:

impôt retenu à la source

Added to glossary by Laure Gilbert
May 22, 2008 15:55
16 yrs ago
17 viewers *
English term

Backup Withholding Tax

English to French Bus/Financial Finance (general)
The whole sentence is : Discovery of Status as a U.S Person / Agreement to sell U.S. Securities under Deduction of Backup Withholding Tax. Backup withholding tax is my problem, Impôt anticipé, ok, but what about "Backup". This is a website for financial placements. Thanks everyone.

Proposed translations

-1
8 mins
Selected

impôt retenu à la source

Backup Withholding
Tax withheld from investment income, such as interest and dividends, to ensure that tax is collected on the income. Banks and other organizations are required to report to the IRS all interest and dividend payments made to you, along with your social security number or other taxpayer identification number. If they do not have adequate reporting information for you, they are required to withhold 31 percent of your investment income.


WikipédiaL'impôt retenu à la source est une technique de prélèvement fiscal consistant à faire retenir par un tiers payeur, au fil des revenus qu’il verse à la ...
fr.wikipedia.org/wiki/Impôt_retenu_à_la_source - 28k - En cache - Pages similaires - À noter

Impôts : retenue à la source - CuriosityPierre Bilger nous gratifie d'une synthèse des avantages et inconvénients du système de retenue à la source de l'impôt sur le revenu. ...
eric.cabrol.free.fr/dotclear/index.php/2006/12/19/393-impots-retenue-a-la-source - 28k - En cache - Pages similaires - À noter

retenue à la source sur l'impot sur le revenuUn régime de retenue à la source de l’impôt sur le revenu consiste à faire prélever par un tiers payeur, au fil des revenus qu’il verse à la personne ...
www.fiscalonline.com/etude_retenue_a_la_source.htm - 60k - En cache - Pages similaires - À noter
Peer comment(s):

disagree wfarkas (X) : Back-up withholding is collected under specific conditions. See IRS Topic 307 - Backup Withholding
11 hrs
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4 KudoZ points awarded for this answer. Comment: "Merci beaucoup !"
9 hrs

complément d'impôt des États-Unis

Ce genre de ponction fiscale est spécifique aux États-Unis.

IRS (US Internal Revenue Service) Topic 307 - Backup Withholding
Banks and other businesses that pay you certain kinds of income must file Form 1099, an information return, with the IRS. Generally, these payments are not subject to withholding; however they may be subject to backup withholding. Payments that may be subject to "backup withholding" include interest, dividends, rents, royalties, payments for work you do as an independent contractor, and broker payments. Under the backup withholding rules, the business or bank must withhold on a payment if:
1. You have not given the payer your taxpayer identification number in the required manner,
2. The IRS has notified the payer that the taxpayer identification number you provided is incorrect.
3. The IRS has notified the payer to start withholding on interest and dividends because you had not reported all of your interest or dividend income in prior years; or
4. You have not certified, when required, that you were not subject to backup withholding on interest and dividends.
Note from asker:
Hmm, that definitely seems different, but I still do not know how it should be translated into french. Thank you in any case. I will investigate.
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13 hrs

taxe (ou impôt) non encore payé retenu à la source ?

Withholding tax = taxe retenue à la source
Back tax = impôt/taxe non encore payé (mais pas "backup tax")
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