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Social Sciences - Economics / direito internacional | | English term or phrase: carry back and carry forward | | estes dois termos estão em uma tabela e dizem respeito a perdas operacionais em empresas nacionais ou estrangeiras na Índia. " Net operating losses (years): Carry back and carry forward. |
| Vânia CorrêaKudoZ activityQuestions: 16 (none open) Answers: 9
| | Local time: 16:54
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| | Selected response from:
 Sheila Gomes
Brazil
Local time: 16:54
| Grading comment | 4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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8 mins confidence:   peer agreement (net): +1
16 mins confidence: imputar/atribuir a um exercício anterior ou posterior
Explanation:
To the extent that a company transferring its registered office within the territory of a Member State would be allowed to carry forward or carry back losses which had not been exhausted for tax purposes, that Member State shall allow the permanent establishment, situated within its territory, of the SE or of the SCE transferring its registered office, to take over those losses of the SE or SCE which have not been exhausted for tax purposes, provided that the loss carry forward or carry back would have been available in comparable circumstances to a company which continued to have its registered office or which continued to be tax resident in that Member State.
eur-lex.europa.eu/LexUriServ/LexUri...:0046:EN:PDF
Na medida em que uma sociedade que transfere a sua sede situada no território de um Estado-Membro esteja autorizada a IMPUTAR A UM EXERCÍCIO ANTERIOR OU POSTERIOR os prejuízos que ainda não tenham sido deduzidos para efeitos fiscais, esse Estado-Membro autoriza o estabelecimento estável, situado no seu território, da SE ou da SCE que transfere a sua sede a considerar os prejuízos da SE ou da SCE que não tenham sido deduzidos para efeitos fiscais, desde que o reporte desses prejuízos pudesse ser efectuado, em circunstâncias análogas, por uma sociedade que continuasse a ter a sua sede ou que continuasse a ser residente para efeitos fiscais nesse Estado-Membro.
http://www.linguee.pt/ingles-portugues/traducao/carry back.h...
| Marlene Curtis
United States
Local time: 15:54
Native speaker of:  Portuguese
PRO pts in category: 128
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