Spanish translation: protegidas mediante condiciones fiscales diferenciadas
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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:
protegidas mediante condiciones fiscales diferenciadas
To ensure that the benefits of this regime are confined to the shipping sector, qualifying activities will be tightly ring-fenced. For example, this means that open market values will be used for tax purposes where there are transactions between shipping and non-shipping parts of a group; and that there will be rules to ensure the costs of debt finance relating to the shipping activity are not claimed by non-shipping parts of a group etc.