Glossary entry

Russian term or phrase:

обстоятельства, с которыми законодательство связывает возникновение обязанности по уплате налогов

English translation:

circumstances considered by the legislation to give rise to a tax liability

Added to glossary by Anton Konashenok
Feb 9, 2007 01:10
17 yrs ago
Russian term

связывают возникновение обязанности по уплате налогов

Russian to English Law/Patents Law: Contract(s) tax
The entire passage is as follows:
Требование законодательства - иностранные организации обязаны встать на учет в налоговом органе “независимо от наличия обстоятельств, с которыми законодательство РФ о налогах и сборах и международные договоры РФ связывают возникновение обязанности по уплате налогов.”
I'm really interested in any suggestions on the clause within the quotes.

Proposed translations

+1
11 mins
Selected

considered by ... to give rise to a tax liability

...regardless of the presence of circumstances considered by the tax legislation and international treaties of Russian Federation to give rise to a tax liability
Peer comment(s):

agree Olga Cartlidge : Or : regardless of whether there are indications that suggest a tax liability under the tax laws of the Russian Federation and under its international agreements. I am not sure if "treaties" is right, it makes me think of the Treaty of Versailles :-))
1 hr
Something went wrong...
4 KudoZ points awarded for this answer.
+2
4 hrs

impose tax liability

... regardless of the circumstances.... which impose tax liability."

I took the liberty to attach a sample from the IRS regulations, which use 'impose tax liability' when referring to simial arrangement.
Peer comment(s):

agree Rustam Nasyrov : Maybe:...regardless of the circumstances, referred to in Russian laws ..as causing imposition of tax liability."
19 mins
agree David Knowles : I prefer "give rise to" rather than "impose", but this is simple and clear
3 hrs
Something went wrong...
9 hrs

involving a liability to tax

regardless of the occurrence of events involving a liability to tax under the RF tax legislation...
Something went wrong...
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