English to Italian translations [PRO]
Bus/Financial - Law: Taxation & Customs / Tax | | English term or phrase: Gross Service Margin Method | | Hi, there. I am translating a document related to trasfer pricing policies. The company in question has received an audit to confirm that it is compliant with current international regulations. In assessing the intercompany transactions, the auditors have applied two methods, one being the 'Gross Services Margin Method'. Would you be able to tell me how does that translate into Italian? Thanks |
| | | metodo del margine lordo per i servizi | Explanation:
Ho trovato una definizione in inglese nel sito US Transfer Pricing.com, è proprio datata 9 febbraio 2011, quindi molto recente:
(d) Gross services margin method--(1) In general. The gross services margin method evaluates whether the amount charged in a controlled services transaction is arm’s length by reference to the gross profit margin realized in comparable uncontrolled transactions. This method ordinarily is used in cases where a controlled taxpayer performs services or functions in connection with an uncontrolled transaction between a member of the controlled group and an uncontrolled taxpayer. This method may be used where a controlled taxpayer renders services (agent services) to another member of the controlled group in connection with a transaction between that other member and an uncontrolled taxpayer. This method also may be used in cases where a controlled taxpayer contracts to provide services to an uncontrolled taxpayer (intermediary function) and another member of the controlled group actually performs a portion of the services provided.
Si tratta quindi dell'applicazione alle transazioni che riguardano i servizi del "gross margin method", che prima era usato indifferentemente per merci o servizi. In inglese viene in genere scritto "services" e non "service".
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| Selected response from:
 Mariarosa Salvi
Local time: 02:00
| Grading comment Grazie, questo e' esattamente quello che cercavo.
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31 mins confidence:   peer agreement (net): +2 | gross service margin method metodo del margine lordo per i servizi
Explanation:
Ho trovato una definizione in inglese nel sito US Transfer Pricing.com, è proprio datata 9 febbraio 2011, quindi molto recente:
(d) Gross services margin method--(1) In general. The gross services margin method evaluates whether the amount charged in a controlled services transaction is arm’s length by reference to the gross profit margin realized in comparable uncontrolled transactions. This method ordinarily is used in cases where a controlled taxpayer performs services or functions in connection with an uncontrolled transaction between a member of the controlled group and an uncontrolled taxpayer. This method may be used where a controlled taxpayer renders services (agent services) to another member of the controlled group in connection with a transaction between that other member and an uncontrolled taxpayer. This method also may be used in cases where a controlled taxpayer contracts to provide services to an uncontrolled taxpayer (intermediary function) and another member of the controlled group actually performs a portion of the services provided.
Si tratta quindi dell'applicazione alle transazioni che riguardano i servizi del "gross margin method", che prima era usato indifferentemente per merci o servizi. In inglese viene in genere scritto "services" e non "service".
| Mariarosa Salvi
Local time: 02:00
Meets criteria
Works in field
Native speaker of:  Italian
PRO pts in category: 4
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| | Grading comment | Grazie, questo e' esattamente quello che cercavo. |
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| Reference: Gross Service Margin Method
Reference information:
"Il Gross Services Price Method è la versione modificata del metodo del prezzo di rivendita adottato, come per le operazioni di beni materiali, nei casi in cui il contribuente controllato, in ordini a operazioni correlate con parti indipendenti, svolga essenzialmente le funzioni di intermediazione o presta servizi di agenzia. "
Tratto da
Transfer pricing e paradisi fiscali, p. 182, Piero Alonzo, Gian Marco Committieri, Gianfranco Pallaria, Gianfilippo Scifoni ed. Ipsoa.
HTH
Reference: http://books.google.it/books?id=_erx-pSPo70C&pg=PA182&lpg=PA...
| fgb
Meets criteria
Works in field
Native speaker of:  Italian
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