Glossary entry

English term or phrase:

a backstop against round-tripping

French translation:

un obstacle aux opérations circulaires

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

a backstop against round-tripping

English to French Bus/Financial International Org/Dev/Coop 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 mins
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 hrs
merci
agree enrico paoletti
1 day 5 hrs
merci
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4 KudoZ points awarded for this answer. Comment: "merci"
+1
16 mins

un garde-fou empêchant le "roundtripping"

Peer comment(s):

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