affidavits

affidavits

affidavit, affidavit ou affidavits nom masculin (mot anglais, du latin médiéval signifiant il affirma) Déclaration faite sous serment, devant une autorité, par les porteurs étrangers de certaines valeurs mobilières pour obtenir l'exonération d'impôt touchant ces valeurs, déjà taxées dans leur pays d'origine. Certificat authentifiant cette déclaration.

Encyclopédie Universelle. 2012.

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