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perspective of scale and materiality

Spanish translation: perspectiva de magnitud y de importancia relativa

15:14 Dec 7, 2021
English to Spanish translations [PRO]
Bus/Financial - Accounting / archivo maestro
English term or phrase: perspective of scale and materiality
Hola.

¿Me podrían ayudar con esta frase? Es la introducción a un archivo maestro de un grupo empresario. Gracias.

In light of the guidance provided in the final reports on BEPS action plan 13 and from a perspective of scale and materiality, this master file is prepared in order to cover the main business groups
Abril Wagner
Argentina
Local time: 03:57
Spanish translation:perspectiva de magnitud y de importancia relativa
Explanation:
although I am increasingly seeing "escala" and "materialidad" in texts written by Spaniards, I think "magnitud" and "importancia relativa" are more appropriate.
Selected response from:

John Rynne
Local time: 08:57
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1perspectiva de magnitud y de importancia relativa
John Rynne
Summary of reference entries provided
Ref. only
Taña Dalglish

  

Answers


20 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
perspectiva de magnitud y de importancia relativa


Explanation:
although I am increasingly seeing "escala" and "materialidad" in texts written by Spaniards, I think "magnitud" and "importancia relativa" are more appropriate.


    https://www.icjce.es/adjuntos/guia_38.pdfº
    https://www.igae.pap.hacienda.gob.es/sitios/igae/es-ES/Control/CFPyAP/Documents/NT%20materialidad.pdf
John Rynne
Local time: 08:57
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 56
Notes to answerer
Asker: ¡Muchas gracias!


Peer comments on this answer (and responses from the answerer)
agree  Luis M. Sosa
1 hr
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Reference comments


20 mins
Reference: Ref. only

Reference information:
PLAN DE ACCIÓN BEPS: UNA REFLEXIÓN OBLIGADA https://www.fundacionic.com/wp-content/uploads/2017/06/LIBRO...
8 Jun 2017 — LA ACCIÓN 2 DEL PLAN DE ACCIÓN BEPS, EL INFORME FINAL ... 6 (abuso de convenio), Acción 13 (información país por país) y Ac-.

La globalización de la economía es el origen de **BEPS (erosión de bases imponibles y traslado de beneficios entre jurisdicciones, por sus siglas en inglés: Base Erosion and Profit Shifting).**
ACCIÓN 13: REEXAMINAR LA DOCUMENTACIÓN SOBRE PRECIOS DE TRANSFERENCIA (see from page 277 onwards).

Taña Dalglish
Jamaica
Native speaker of: English
PRO pts in category: 20
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