tributación personalista

English translation: person-centric (subjectively based) taxation

08:41 Jul 16, 2019
Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Spanish term or phrase: tributación personalista
I am wondering if the author is using the wrong word in Spanish as the expression only throws up one hit on Google. The article is about taxing rights on value creation from digitalised business models.

La sourcing theory tiene una gran conexión con la tributación conforme a criterios de territorialidad. Esta teoría habilita a los Estados a ejercer la potestad tributaria sobre todas aquellas rentas que se producen con ocasión de actividades económicas realizas en sus límites territoriales. Con la expansión en el espectro internacional del criterio combinado de ***tributación personalista*** -residencia o, en algunas jurisdicciones muy minoritarias, la nacionalidad- y real, la sourcing theory fue perdiendo importancia desde el punto de vista práctico. Sin embargo, en el plano teórico su contenido resucita en la era post-BEPS para hacer frente a los desafíos de la economía digital, de tal forma que el Estado en el que se está generando valor tenga capacidad para someter a gravamen las rentas que allí se están generando
peter jackson
Spain
Local time: 19:15
English translation:person-centric (subjectively based) taxation
Explanation:
I don't think personalista is the wrong word, the immediate impact on me being a 'personal. subjective test' based on residence or nationality vs. country of employment e.g. a British national employed in Spain by a French firm: the employer test would be quite different.

Person-centric would also avoid the BrE centred vs. AmE centered spelling dichotomy.
Selected response from:

Adrian MM.
Austria
Grading comment
Thanks for your help, Adrian.
4 KudoZ points were awarded for this answer



Summary of answers provided
3person-centric (subjectively based) taxation
Adrian MM.
3partnership taxation
Andrea Sacchi


  

Answers


24 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
person-centric (subjectively based) taxation


Explanation:
I don't think personalista is the wrong word, the immediate impact on me being a 'personal. subjective test' based on residence or nationality vs. country of employment e.g. a British national employed in Spain by a French firm: the employer test would be quite different.

Person-centric would also avoid the BrE centred vs. AmE centered spelling dichotomy.

Example sentence(s):
  • The tax compliance is also affected by social norms as well as public services, confidence in public institutions, subjective & cultural characteristics of the person, the fairness of the tax, person’s own conception about moral princip

    Reference: http://www.proz.com/kudoz/spanish-to-english/social-science-...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 72
Grading comment
Thanks for your help, Adrian.
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1 day 37 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
partnership taxation


Explanation:
Existen las Sociedades Personalistas, donde los socios responden de forma personal, ilimitada y solidaria antes las deudas de la sociedad, a diferencia de las sociedades de capital.

Por lo que creo entonces que viene por ese lado.

"The essential concept of partnership taxation is that all profits and losses flow through to the partners in the business, who are then responsible for these amounts."

https://www.accountingtools.com/articles/2017/5/15/partnersh...

Andrea Sacchi
United Kingdom
Native speaker of: Native in SpanishSpanish
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