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obligors-general

Russian translation: дебитор/должник - Общие положения

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07:57 Apr 2, 2007
English to Russian translations [PRO]
Bus/Financial - Law: Taxation & Customs / 1042-S form
English term or phrase: obligors-general
one of the codes mentioned in the 1042-S form. code 01 - interest paid by U.S. obligors-general.
Dusya
Local time: 18:08
Russian translation:дебитор/должник - Общие положения
Explanation:
General в настоящем случае относится не к дебитору, а к объектам налогообложения, т.е. "interest paid by U.S. obligors-general" я перевел бы как "Проценты выплаченные дебиторами (лицами США) – Общие положения"

http://www.irs.gov/businesses/small/international/article/0,...


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Note added at 1 hr (2007-04-02 09:27:27 GMT)
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+ лучше использовать бухгалтерский термин "Дебитор" чем "должник".
Selected response from:

abc def
Ukraine
Local time: 18:08
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
5должниками - общие положения
Zamira*****
4дебитор/должник - Общие положенияabc def


  

Answers


1 hr   confidence: Answerer confidence 5/5
должниками - общие положения


Explanation:
-

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Note added at 1 hr (2007-04-02 09:22:17 GMT)
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Explanation of Codes
Box 1. Income code. Box 6. Exemption code (applies if the tax rate entered in box 5 is 0%).
Interest
Code Code Authority for Exemption
01 Interest paid by U.S. *obligors—general* 01 Income effectively connected with a U.S. trade or business
02 Interest paid on real property mortgages
03 Interest paid to controlling foreign corporations
04 Interest paid by foreign corporations
Exempt under an Internal Revenue Code section (income other than
portfolio interest)
02
05
Income is not from U.S. sources03 4
*Dividends paid by U.S. corporations—general*
Dividends qualifying for direct dividend rate


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Note added at 1 hr (2007-04-02 09:23:47 GMT)
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http://www.obfs.uillinois.edu/forms/f1042s04.pdf

Zamira*****
Russian Federation
Local time: 18:08
Specializes in field
Native speaker of: Native in RussianRussian, Native in UzbekUzbek
PRO pts in category: 28
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
дебитор/должник - Общие положения


Explanation:
General в настоящем случае относится не к дебитору, а к объектам налогообложения, т.е. "interest paid by U.S. obligors-general" я перевел бы как "Проценты выплаченные дебиторами (лицами США) – Общие положения"

http://www.irs.gov/businesses/small/international/article/0,...


--------------------------------------------------
Note added at 1 hr (2007-04-02 09:27:27 GMT)
--------------------------------------------------

+ лучше использовать бухгалтерский термин "Дебитор" чем "должник".

abc def
Ukraine
Local time: 18:08
Native speaker of: Native in RussianRussian
PRO pts in category: 4
Login to enter a peer comment (or grade)




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