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| English | French |
| backup withholding | retenue d'impôt de réserve (An IRS tax rule in the United States that requires notified payers to withhold a set percentage from payments made to payees who cannot be identified due to missing or incorrect taxpayer identification numbers on tax forms) |
| withholding tax | retenue à la source (A tax levied by a government authority that is deducted from compensation) |