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KudoZ home » English to Russian » Law: Taxation & Customs

which is attributable to those payments

Russian translation: проценты или роялти (без учета вычетов) в части платежей, предусмотренных законодательством...

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22:57 Jan 17, 2008
English to Russian translations [PRO]
Law/Patents - Law: Taxation & Customs
English term or phrase: which is attributable to those payments
подскажите, пожалуйста, это о части налога, доходе или вычете, т.е. "который" или "которая"? и как лучше перевести attributable?

The deduction provided for in paragraph 2 need not exceed the lower of:
(b) that part of the tax on the income of the company or permanent establishment which received the interest or royalties, as computed before the deduction is given, which is attributable to those payments under the domestic law of the Member State of which it is a company or in which the permanent establishment is situated.
tar
Local time: 19:22
Russian translation:проценты или роялти (без учета вычетов) в части платежей, предусмотренных законодательством...
Explanation:
-
Selected response from:

Clue
Russian Federation
Local time: 19:22
Grading comment
спасибо
4 KudoZ points were awarded for this answer

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Summary of answers provided
4проценты или роялти (без учета вычетов) в части платежей, предусмотренных законодательством...Clue
3отчисление (deduction), применяемое к этим выплатам
Angela Greenfield
3см. ниже
Yury Arinenko


Discussion entries: 2





  

Answers


18 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
см. ниже


Explanation:
(b) части налога на прибыль компании или постоянного представительства, которыми получены рассчитанные до осуществления вычета проценты или роялти, относящейся к этим выплатам в соответствии с местным законодательством ...
То есть, к выплатам относится часть налога (по-моему).

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Note added at 19 мин (2008-01-17 23:16:50 GMT)
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Фраза, конечно, корявая, но лучше не получается.

Yury Arinenko
Local time: 18:22
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 36
Login to enter a peer comment (or grade)

41 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
отчисление (deduction), применяемое к этим выплатам


Explanation:
IMHO относится к deductions, not payments

Angela Greenfield
United States
Local time: 12:22
Works in field
Native speaker of: Native in RussianRussian, Native in UkrainianUkrainian
PRO pts in category: 40
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7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
проценты или роялти (без учета вычетов) в части платежей, предусмотренных законодательством...


Explanation:
-

Clue
Russian Federation
Local time: 19:22
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 64
Grading comment
спасибо
Login to enter a peer comment (or grade)




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