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modulación del esfuerzo


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15:05 Mar 15, 2008
Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Spanish term or phrase: modulación del esfuerzo
The text is about the transfer pricing bill, and this is the title of a paragraph, which reads:

> Modulación del esfuerzo

> En línea con lo señalado tanto en las Directrices de la OCDE y el mencionado Código de Conducta de la UE, como en la exposición de motivos de la Ley 36/2006, el Proyecto establece que la documentación debe elaborarse teniendo en cuenta la complejidad y el volumen de las operaciones, así como que el contribuyente puede utilizar en su preparación documentación relevante que disponga para otras finalidades.

And not a further word on the subject ... the second part, from así como on, seems to suggest alleviating the burden, although it contradicts the first. Any ideas?

(All googling turns up is a few medical references, mostly with regard to sports injuries)
MJ Barber
Local time: 09:08


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