caracterização/caracterizar estabelecimento permanente

Portuguese translation: for the purposes of being regarded as a permanent establishment

20:55 Sep 14, 2013
English to Portuguese translations [PRO]
Law/Patents - Law: Taxation & Customs / Legal documents : Taxation
English term or phrase: caracterização/caracterizar estabelecimento permanente
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".
Teresa Freixinho
Brazil
Local time: 15:46
Portuguese translation:for the purposes of being regarded as a permanent establishment
Explanation:
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.
Selected response from:

Sonia Acioli
Brazil
Local time: 15:46
Grading 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.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2for the purpose of establishing a permanent place of business
Marlene Curtis
4for the purposes of being regarded as a permanent establishment
Sonia Acioli
3classification as a permanent establishment
T o b i a s


  

Answers


30 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
for the purposes of being regarded as a permanent establishment


Explanation:
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(s):
  • '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

    Reference: http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR20025/NAT/...
Sonia Acioli
Brazil
Local time: 15:46
Native speaker of: Portuguese
PRO pts in category: 4
Grading 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.
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12 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
caracterização de estabelecimento permanente
classification as a permanent establishment


Explanation:
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...




T o b i a s
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
for the purpose of establishing a permanent place of business


Explanation:

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

Marlene Curtis
United States
Local time: 14:46
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 70

Peer comments on this answer (and responses from the answerer)
agree  Claudio Mazotti
10 hrs
  -> Thank you!

agree  Emiliana Chiminello
14 hrs
  -> Grata!
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