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Portuguese to English translations [PRO]
Bus/Financial - Finance (general) / Reclamação Graciosa | | Portuguese term or phrase: à entrada | Dear collegues,
I would like your help with this expression and would need its equivalent in English. I have a possible translation but would be very appreciative of your suggestions of the meaning and correct way to translate it, in order I can confirm the (possible) translation, or not.
CONTEXT:
"(COMPATIBILIDADE COM O TRATADO DA CE DO REGIME PORTUGUÊS DA TRIBUTAÇÃO DOS DIVIDENDOS À ENTRADA), que o regime do art.° 46.° /1 do CIRC se aplica a todos os dividendos distribuídos após 2000, mesmo que provenham de lucros a anteriores à aquisição."
Thanks very much in advance! |
| | | (taxes) on inbound (dividends) | Explanation:
taxes on inbound dividends
[...] jurisprudência em causa decorrem conclusões essenciais relativamente à concepção dos sistemas de tributação dos dividendos: os Estados-Membros não podem estabelecer uma tributação superior para os dividendos entrados do que para os dividendos internos.
eur-lex.europa.eueur-lex.europa.eu
The Commission believes that analysis of this case law leads to fundamental conclusions about the design of dividend taxation systems: Member States cannot levy higher taxes on inbound dividends than on domestic dividends.
eur-lex.europa.eueur-lex.europa.eu
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http://taxbites.be.apache05.hostbasket.com/taxation/pdf/t044...
Belgium taxes inbound dividends the same way. However, under the provisions of Belgium’s double tax treaties, the country where the dividend originates can withhold tax at source on the dividend
before it is paid out. Belgium grants unilateral relief to prevent double taxation by applying the deduction method: The foreign tax credit (FTC) is deducted from the gross dividend before the Belgian
tax is calculated. The Belgian 25 percent withholding tax (or, alternatively, the final income tax) is calculated on the net dividend after deduction of the foreign withholding tax. (See below.)
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Note added at 3 days2 hrs (2011-10-09 14:13:03 GMT) Post-grading
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Jorge & Julie,
Always a pleasure.....
Thanks for being so courteous in your communication here.
Um bom Domingo para vocês ai em Portugal.
Gilmar
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| Selected response from:
 Gilmar Fernandes
United States
Local time: 01:03
| Grading comment The same question, the same acknowledgment! Thank you!
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| Changes made by editors |
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| Oct 6, 2011 - Changes made by Fernanda Rocha: | | Term asked | à entrada (in this context) => à entrada |
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The translation workplace 
