20:55 Sep 14, 2013 |
English to Portuguese translations [PRO] Law/Patents - Law: Taxation & Customs / Legal documents : Taxation | |||||||
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| Selected response from: Sonia Acioli Brazil Local time: 15:46 | ||||||
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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):
Reference: http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR20025/NAT/... |
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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... |
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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 ... -------------------------------------------------- Note added at 18 horas (2013-09-15 15:19:41 GMT) -------------------------------------------------- ENG-USA |
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