-------------------------------------------------- Note added at 1 hr (2008-06-28 18:29:07 GMT) --------------------------------------------------
Venezuela, Accounting and Consultancy, Other Taxes - Deloitte ...
The general tax on corporate assets (impuesto general a los activos empresariales) is levied on tangible and intangible assets held by individuals carrying ... www.mondaq.com/article.asp?articleid=1216 - 35k - Cached - Similar pages
[PDF] «Estimación Económica de la Inversión, Financiación, y ...
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the effects of absolute and relative price fluctuation on corporate assets and results. Significant ...... de los activos empresariales (activo total) se ...
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Activos Empresariales Acumulados - Accrued Corporate Assets ...
(KudoZ) Spanish to English translation of Activos Empresariales Acumulados: Accrued Corporate Assets [Venezuelan tax audit - Law: Taxation & Customs ... www.proz.com/kudoz/spanish_to_english/law:_taxation_customs... 1928100-activos_empresariales_acumulados.html - 32k - Cached - Similar pages
# the other taxes your corporation will be subject to are:
* an Inventory Tax on the assets of the business (called "Impuesto del Activos Empresariales" here) currently 1%. This is why we want to recommend you keep the survey value of your boat as low as possible, since the boat is and presumeably will be the major asset of the Corporation. Any amount you pay on this tax bill is deductioble on your Venezuelan Income Tax.
* an Income Tax (c alled the "Impuesto de las Rentas"), currently 20% maximum for corporations.
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CONVENTION BETWEEN THE REPUBLIC OF VENEZUELA AND THE CZECH ...
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(ii) the tax on business assets (Ley de Impuesto a los Activos Empresariales); ... c) the term “company” means any body corporate or any entity which is ...
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-------------------------------------------------- Note added at 22 mins (2008-06-28 17:20:31 GMT) --------------------------------------------------
I have always translated "empresariales" as "business":
-------------------------------------------------- Note added at 24 mins (2008-06-28 17:21:38 GMT) --------------------------------------------------
Business Assets
The undertaking and assets of an economic entity - as distinct from a company, are known as business assets. It is not a distinct legal person and its components e.g. goodwill, plant, contracts etc. belong to the company or individual which owns them. Where a business is referred to as a going concern it means it carries the benefit of orders, contracts, customers and other aspects of revenue generation on a continuing basis.
-------------------------------------------------- Note added at 27 mins (2008-06-28 17:24:57 GMT) --------------------------------------------------
There IS a difference between "business" and "corporate" assets:
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase: ÓRGANOS SOCIALES ACTIVOS
English translation: active corporate bodies
Entered by: Tatty
liz askew United Kingdom Native speaker of: English PRO pts in category: 12
The translation workplace 
peer agreement (net): +1