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English to Spanish translations [PRO] Law/Patents - Law: Taxation & Customs
English term or phrase:"....but for...."
"Where tax would, **but for the Mergers Directive (Directiva sobre fusiones),** have been chargeable in the member State in which the permanent establishment is located, Part 18 of the Taxes Act 1988 shall have effect as if the amount of tax have actually been charged.