14:00 Mar 6, 2019 |
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English to Spanish translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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Summary of answers provided | ||||
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1 | déficit flotante |
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Discussion entries: 1 | |
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hovering deficit déficit flotante Explanation: “[...] a deficit in earnings and profits of either the transferee or transferor corporation can only be used to offset earnings and profits accumulated after the date of transfer. Section 381(c)(2)(B). This is commonly known as the `hovering deficit rule´. The hovering deficit rule is a legislative mechanism designed to deter the trafficking in favorable tax attributes that the IRS and courts had repeatedly encountered.” -------------------------------------------------- Note added at 7 days (2019-03-14 08:32:16 GMT) -------------------------------------------------- En realidad quería decir "estacionario", es decir, que no varía, puesto que se trata de evitar el fraude fiscal con variaciones a favor, pero tampoco estoy segura. Disculpa el lapsus, Luximar. https://www.irs.gov/irb/2006-37_IRB |
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Notes to answerer
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