forma jurídica o societaria
English translation: legal or associative form (or guise)
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| 02:10 Apr 25, 2020 |
| Spanish to English translations [PRO] Law/Patents - Law: Taxation & Customs / Taxation | |||||||
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|  Selected response from: Adrian MM. Austria | ||||||
Grading comment
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| 4 +1 | legal or corporate personality |
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| 3 | legal or corporate (corporate-structuring) measure |
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| 2 +1 | legal or associative form |
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| Some ideas |
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Answers
13 mins confidence: 
legal or corporate (corporate-structuring) measure Explanation: To my mind, the author is talking about the means used to exploit tax loopholes, for example, by transferring patents to offshore subsidiaries and then charging the parent company for using them, which are legal and corporate measures but lack any real-word use other than to avoid taxation. -------------------------------------------------- Note added at 14 mins (2020-04-25 02:25:12 GMT) -------------------------------------------------- By the way, I don't think it means "formularios". -------------------------------------------------- Note added at 16 mins (2020-04-25 02:27:20 GMT) -------------------------------------------------- Alternatives to "measure": "method," "means," or even "form" (as in corporate form of business). -------------------------------------------------- Note added at 19 mins (2020-04-25 02:29:35 GMT) -------------------------------------------------- *Sorry, I meant "corporate form of organization". For example: https://www.principlesofaccounting.com/chapter-14/corporate-... |
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1 hr confidence: peer agreement (net): +1
peer agreement (net): +1legal or corporate personality Explanation: Corporate personality is the fact stated by the law that a company is recognized as a legal entity distinct from its members. -------------------------------------------------- Note added at 1 hr (2020-04-25 03:37:20 GMT) -------------------------------------------------- Legal personality is the compendium of rights and duties that enable an actor to function in a legal system. -------------------------------------------------- Note added at 1 hr (2020-04-25 03:43:26 GMT) -------------------------------------------------- you might also go with "legal status/structure" for "forma jurídica" |
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13 hrs confidence: peer agreement (net): +1
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23 mins peer agreement (net): +1 |
| Reference: Some ideas Reference information: Just some ideas for now: In other words, the AATT may disregard any type of corporation or body corporate ... or deems to lack suitable financial justification. https://books.google.com.jm/books?id=JYE0DwAAQBAJ&pg=PA226&l... (page 226) CJEU - Recent Developments in Value Added Tax 2016: Schriftenreihe IStR Band 105 By Donato Raponi Economic reality principle: It is a form of standard interpretation of facts and rules to disregard (provisions of) contracts that are not, or are not properly executed by the contracting parties. The economic reality principle requires the judge or tax inspector to apply the rules to the actual situation and to disregard contracts that have been neglected by the contract parties themselves in the first place (40) https://www.proz.com/kudoz/spanish-to-english/law-general/77... GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) Spanish term or phrase: Forma jurídica English translation: Type of Corporation, Corporation Type https://www.proz.com/kudoz/spanish-to-english/law-contracts/... cuando éste cuando éste revista forma societaria > if the latter is a body corporate if the latter is a body corporate Explanation: Company, business entity, legal entity, legal person, etc. Many ways to put this, a body corporate or incorporated entity is probably the most comprehensive while perhaps retaining the meaning of "societaria". Body corporate: an organization such as a company or government that is considered to have its own legal rights and responsibilities: Although the US parent company is not a public company, it is a body corporate whose shares are offered to the public. http://dictionary.cambridge.org/dictionary/english/body-corp... - -------------------------------------------------- Note added at 27 mins (2020-04-25 02:37:36 GMT) -------------------------------------------------- Oops: https://www.proz.com/kudoz/spanish-to-english/law-contracts/... Spanish term or phrase: forma jurídica English translation: legal status of the company |
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