società esterovestita
English translation: dummy company, offshore company, front company, shell corporation
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| 17:33 May 11, 2007 |
| Italian to English translations [PRO] Law/Patents - Business/Commerce (general) / Legal brief | |||||||
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|  Selected response from: Rosanna Palermo Local time: 22:38 | ||||||
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| 4 +1 | ficticious ("dummy") foreign company, in-name-only foreign company |
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| 4 +1 | offshore company (used to evade taxes) |
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| 3 | false foreign company |
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| 3 | Front ogranization / Front company |
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| Discussion entries: 1 | |
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Answers
59 mins confidence: 
false foreign company Explanation: just to evade VAT by fake exportations. |
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1 hr confidence: peer agreement (net): +1
peer agreement (net): +1ficticious ("dummy") foreign company, in-name-only foreign company Explanation: ficticious means under false pretense, a "name only" company,a fake, we sometimes use "dummy company" I am sure you heard of dumb terminals too. I know that there is a very specific name for this type of company www.aaacaricatures.com/maxfleischer.html www.ps3forums.com/showthread.php?t=19823 www.cf.ac.uk/cass/projects/it_solutions/SME_Project_Help/en... www.rpgcodex.com/phpBB/viewtopic.php?t=16143 |
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9 hrs confidence: peer agreement (net): +1
peer agreement (net): +1offshore company (used to evade taxes) Explanation: The description here is long: 4. Elementi, in generale, che possono caratterizzare la società esterovestita. Esemplificazioni 4.1 Profili introduttivi L'esterovestizione, alla stregua dei fenomeni di evasione, nonché di elusione fiscale, viene attuata con modalità che possono variare da caso a caso, perfezionandosi e divenendo progressivamente sempre più complesse e sofisticate, per sfuggire alla rilevazione da parte degli organi di controllo. Ciò nondimeno - assumendo che la finalità del fenomeno sia soltanto quella del risparmio fiscale (ma possono concorrere anche illecite motivazioni extrafiscali) - tenuto conto, in particolare: - della tipologia di agevolazioni normalmente contemplate in altri ordinamenti (oltre alla minore pressione fiscale, l'esenzione di determinati cespiti reddituali, come indicato sub 3.); - della logica e verosimile esigenza che: * gli utili conseguiti all'estero rientrino in Italia sotto forma di dividendi, esentati, in capo al percipiente, nella misura massima prevista (95%, ove provenienti da un altro Paese U.E., ex articolo 96 bis del T.U.I.R.); * il soggetto italiano cui è riconducibile quello esterovestito abbia la certezza del controllo gestionale dell'attività di quest'ultimo; Reference: http://www.fiscooggi.it/reader/?MIval=cw_usr_view_articolo&a... |
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16 hrs confidence:
Front ogranization / Front company Explanation: You can find the description in Wikipedia. It matches the Italian one I think. Reminds me also of straw man and straw company. In Hebrew straw company is the only term used. In English Front Company is what you are looking for. In Italian you also say uomo di copertura/di paglia !! Shell corporation or front companies appear as alternatives in Wikipedia. |
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