Glossary entry (derived from question below)
English term or phrase:
required to be witheld
Italian translation:
da riscuotersi sotto forma di ritenute
Added to glossary by
Oscar Romagnone
Mar 11, 2019 00:01
5 yrs ago
English term
required to be witheld
English to Italian
Law/Patents
Law: Contract(s)
Contratto di cessione quote, si parla del cosiddetto "Straddle Period" e nei vari punti elencati c'è questa frase che non mi torna, cosa significa?
"Straddle Period. In the case of Taxes that are payable with respect to a Straddle Period, the portion of any such Taxes that are allocated to Pre-Closing Tax Periods (as defined in Section) for purposes of this Agreement shall be: (a) in the case of Taxes (i) based upon, or related to, income, receipts, profits, wages, capital, or net worth, (ii) imposed in connection with the sale, transfer, or assignment of property, or (iii) required to be withheld, the amount of Taxes which would be payable if the taxable year ended with the Closing Date..."
Grazie.
"Straddle Period. In the case of Taxes that are payable with respect to a Straddle Period, the portion of any such Taxes that are allocated to Pre-Closing Tax Periods (as defined in Section) for purposes of this Agreement shall be: (a) in the case of Taxes (i) based upon, or related to, income, receipts, profits, wages, capital, or net worth, (ii) imposed in connection with the sale, transfer, or assignment of property, or (iii) required to be withheld, the amount of Taxes which would be payable if the taxable year ended with the Closing Date..."
Grazie.
Proposed translations
(Italian)
4 +1 | da riscuotersi sotto forma di ritenute | Oscar Romagnone |
Change log
Mar 17, 2019 17:36: Oscar Romagnone Created KOG entry
Proposed translations
+1
7 hrs
Selected
da riscuotersi sotto forma di ritenute
le eventuali imposte prelevate all'estero in relazione alla distribuzione di dividendi a favore del socio italiano - applicate ad esempio sotto forma di ritenute alla fonte - potevano essere detratte nel limite del 58,14% (ovvero delle altre percentuali applicabili ratione temporis) cioè in misura corrispondente al concorso del reddito estero alla formazione del reddito complessivo del socio italiano.
http://www.diritto24.ilsole24ore.com/art/avvocatoAffari/merc...
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Note added at 6 giorni (2019-03-17 17:39:35 GMT) Post-grading
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Di nulla Angela, buona serata!
http://www.diritto24.ilsole24ore.com/art/avvocatoAffari/merc...
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Note added at 6 giorni (2019-03-17 17:39:35 GMT) Post-grading
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Di nulla Angela, buona serata!
Reference:
4 KudoZ points awarded for this answer.
Comment: "grazie"
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