Straddle Period Retum

20:52 Oct 3, 2019
English to Spanish translations [PRO]
Law/Patents - Law: Taxation & Customs / Contract - Tax matters clause.
English term or phrase: Straddle Period Retum
SenIn the following paragraph:
Buyer shall cause each Company Entity to prepare and file (or cause to be prepared and filed) all Tax Retums of such Company Entity for (i) any Tax period ending on or before the Closing Date and required to be filed after the Closing Date (a “Pre-Closing Retum”), and (ii) any Straddle Period (a “Straddle Period Retum”), in each case, in accordance with applicable Law and the Goveming Documents of such Company Entity and consistent with the past practices of such Company Entity.

I hope this is enough. Thanks
Beatriz Gallardo
Local time: 11:57

Summary of answers provided
4informe (fiscal) del período intermedio
Posted via Mobile
Enrique Soria
3devolución en periodo combinado
Juan Arturo Blackmore Zerón
Summary of reference entries provided
straddle period
Robert Carter



2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
straddle period retum
devolución en periodo combinado

Explanation: pe...

Juan Arturo Blackmore Zerón
Local time: 11:57
Native speaker of: Spanish
PRO pts in category: 28

Peer comments on this answer (and responses from the answerer)
neutral  John Rynne: a return is actually "una declaración de impuestos"
7 hrs
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19 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
informe (fiscal) del período intermedio


Enrique Soria
Local time: 11:57
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
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Reference comments

22 mins peer agreement (net): +1
Reference: straddle period

Reference information:
Btw, obviously it's "return", not "retum".

A “pre-closing period” is generally any period which ends on or before the closing date and would generally include all relevant Canadian income tax periods as the target company will be deemed to have a year-end as a result of the share sale.
A “straddle period” is generally a period which includes but does not end on the closing date and, therefore, is designed to capture tax periods which “straddle” the closing date (such that the seller would be responsible for the pre-closing portion only). This concept is particularly relevant for non-income taxes and non-Canadian income taxes of the target company (such as GST or HST).

Perhaps "solapamiento"?

Robert Carter
Native speaker of: Native in EnglishEnglish

Peer comments on this reference comment (and responses from the reference poster)
agree  Andrea Sacchi: período de inclusión quizás también?
17 hrs
  -> Gracias, Andrea. Podría ser...
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