Spanish to English translations [PRO]
Bus/Financial - Accounting / CV, listado de cursos de actualización para Contadores Públicos | | Spanish term or phrase: Impuesto de Igualación | | Liquidación de Impuesto a las Ganancias, Ganancia Mínima Presunta, Sustitución de Bienes Personales e Impuesto de Igualación- Ejercicio Fiscal 2007 |
| | | Equalization Tax / Tax of Equalization | Explanation:
The following definition is found in Black's Law Dictionary - Deluxe Eighth Edition:
2. Tax. The adjustment of an assessment or tax to create a rate uniform with another.
Hope this helps.
In my 21st year of translating almost exclusively for Mexico City based member firms of big 4 (KPMG, PwC) and 2nd tier (Grant Thornton, AGN, RSM) international public accounting firms, as well as other entities. |
| Selected response from:
 Richard Cadena
Mexico
Local time: 21:28
| 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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48 mins confidence:  peer agreement (net): +2 Equalization Tax / Tax of Equalization
Explanation:
The following definition is found in Black's Law Dictionary - Deluxe Eighth Edition:
2. Tax. The adjustment of an assessment or tax to create a rate uniform with another.
Hope this helps.
In my 21st year of translating almost exclusively for Mexico City based member firms of big 4 (KPMG, PwC) and 2nd tier (Grant Thornton, AGN, RSM) international public accounting firms, as well as other entities.
Reference: http://aicpa.org
Reference: http://imcp.org.mx
| Richard Cadena
Mexico
Local time: 21:28
Specializes in field
Native speaker of:  English
PRO pts in category: 539
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| | Notes to answerer
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7 hrs confidence:  Equalization tax (pero ver explicación de diferencia entre países)
Explanation:
El "impuesto de igualación" es una retención del 35% en concepto de Impuesto a las Ganancias que las sociedades locales aplican sobre los dividendos que distribuyen en exceso de sus resultados contables. (Argentina).
Wilkepedia (USA):
When one is a taxpayer in one country, but works in another, one may be subject to different taxation from if one had worked in one's home country, or even to double taxation, even taking account of tax treaties between countries. Tax equalization (or tax equalisation) is the offsetting of any such difference so that working abroad is tax neutral for the worker. It is also known as hypo tax, from "hypothetical" – the worker pays taxes as if they were still resident in their home country. Tax equalization most often arises in international assignments of workers in multinational corporations.
Por lo tanto, sugiero que se explique en una nota lo que significa en este caso (Argentina o EUA)
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