Sep 14, 2013 20:55
10 yrs ago
14 viewers *
English term
Brazil
Business, Corporate & Legal Translations
Native in: Portuguese (Variant: Brazilian) 
Works in: English to Portuguese, Portuguese to English
caracterização/caracterizar estabelecimento permanente
English to Portuguese
Law/Patents
Law: Taxation & Customs
Legal documents : Taxation
As características das atividades desenvolvidas no Brasil por certos empregados da XXX e o conceito de “representação comercial” no Código Civil Brasileiro para fins de caracterização de estabelecimento permanente (artigo 399 e 539 do RIR/99)
Estou achando que essa "caracterização" ou "caracterizar" um estabelecimento permanente é algo como uma "comprovação" ou "confirmação" (talvez "evidencing"?), mas gostaria da ajuda dos colegas tradutores versados na área jurídico-tributária. Quanto ao "estabelecimento permanente", pensei em algo como "permanent place of business".
Estou achando que essa "caracterização" ou "caracterizar" um estabelecimento permanente é algo como uma "comprovação" ou "confirmação" (talvez "evidencing"?), mas gostaria da ajuda dos colegas tradutores versados na área jurídico-tributária. Quanto ao "estabelecimento permanente", pensei em algo como "permanent place of business".
Proposed translations
30 mins
Sonia Acioli
Brazil
Brazil
Native in Portuguese
Brazil
I am the bridge to reach your target
Native in: Portuguese
Works in: Portuguese to English, English to Portuguese
Related KudoZ points
:
4
Selected
for the purposes of being regarded as a permanent establishment
Teresa, esse é o termo que mais encontro em minhas traduções. O conceito de permanent establishment existe e vc pode ver, por exemplo na referência abaixo e quanto à caracterização é no sentido de ser considerado como. Espero que te ajude.
Example sentence:
'permanent establishment' , in relation to a person (including the Commonwealth, a State or an authority of the Commonwealth or a State), means a place at or through which the person carries on any business
4 KudoZ points awarded for this answer.
Comment: "Obrigada, Sonia! De fato, você me ajudou bastante. O sentido da frase é esse mesmo. Percebi que o termo "permanent establishment" é amplamente utilizado nesse contexto."
12 hrs
English term (edited):
caracterização de estabelecimento permanente
classification as a permanent establishment
cf:
The permanent establishment rules allow business premises used for preparatory and auxiliary activities to escape classification as a permanent establishment (Article 5(4)).
http://www.moneymarketing.co.uk/electronic-commerce/91625.ar...
Permanent establishment – construction sector
In domestic law, companies are considered having a permanent establishment in Belgium in case of construction operations when these take an uninterrupted period of more than 30 days.
In order to combat the avoidance of the classification as a permanent establishment by sectioning longer term construction assignments over different group companies into periods of 30 days or less, the bill provides that the periods are taken together to determine whether the minimum duration requirement is met when connected or associated enterprises (in the company law sense) perform similar activities in Belgium.
http://www.ey.com/BE/en/Newsroom/News-releases/Tax-alert---n...
In that respect, it is important for investors to:
1. re-examine the structure and scope of activities carried out by Cyprus companies in Russia without a registered branch in Russia;
2. take action to mitigate the risk that activities that the Cyprus company regards as auxiliary and preparatory might be considered as giving rise to classification as a permanent establishment;
http://www.neocleous.com/index.php?pageid=49&pageaction=neo&...
A representative office cannot conduct business directly in the foreign jurisdiction, and as such, may be a precursor to the establishment of either a branch or subsidiary. Therefore, a taxpayer may argue that such a structure is merely preparatory or auxiliary, thereby circumventing its classification as a permanent establishment.
http://www.asb.unsw.edu.au/schools/taxationandbusinesslaw/at...
The permanent establishment rules allow business premises used for preparatory and auxiliary activities to escape classification as a permanent establishment (Article 5(4)).
http://www.moneymarketing.co.uk/electronic-commerce/91625.ar...
Permanent establishment – construction sector
In domestic law, companies are considered having a permanent establishment in Belgium in case of construction operations when these take an uninterrupted period of more than 30 days.
In order to combat the avoidance of the classification as a permanent establishment by sectioning longer term construction assignments over different group companies into periods of 30 days or less, the bill provides that the periods are taken together to determine whether the minimum duration requirement is met when connected or associated enterprises (in the company law sense) perform similar activities in Belgium.
http://www.ey.com/BE/en/Newsroom/News-releases/Tax-alert---n...
In that respect, it is important for investors to:
1. re-examine the structure and scope of activities carried out by Cyprus companies in Russia without a registered branch in Russia;
2. take action to mitigate the risk that activities that the Cyprus company regards as auxiliary and preparatory might be considered as giving rise to classification as a permanent establishment;
http://www.neocleous.com/index.php?pageid=49&pageaction=neo&...
A representative office cannot conduct business directly in the foreign jurisdiction, and as such, may be a precursor to the establishment of either a branch or subsidiary. Therefore, a taxpayer may argue that such a structure is merely preparatory or auxiliary, thereby circumventing its classification as a permanent establishment.
http://www.asb.unsw.edu.au/schools/taxationandbusinesslaw/at...
+2
2 hrs
Marlene Curtis
United States
United States
Native in English
&
Portuguese
United States
Marlene Curtis
Native in: Portuguese 
, English
Works in: English to Portuguese, Portuguese to English
Related KudoZ points
:
70
for the purpose of establishing a permanent place of business
Branches - Your Europe - Business
europa.eu/youreurope/business/expanding-business/opening.../ireland/
The establishment of a place of business in Ireland by a foreign company is regulated by Part XI of the Companies Act 1963. Companies Act, 1963, Part XI on ...
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Note added at 18 horas (2013-09-15 15:19:41 GMT)
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ENG-USA
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