Glossary entry

French term or phrase:

apporter à

English translation:

included under

Added to glossary by Rebecca Davis
Jun 29, 2009 13:33
14 yrs ago
4 viewers *
French term

apporter à

French to English Bus/Financial Finance (general) Taxation
Hi all,

I know that a similar query was posted before but I think my context is a little different...

The document deals with the tax treatment of revenue generated in a foreign subsidiary and the specific sentence is as follows:

"Quand elle appartient à une personne étrangère, la succursale doit être apportée à une société de droit"

What exactly does "apportée à" mean in this context?
I've seen "brought into" but I'm not at all confident about this, would any tax experts out there know the best way of rendering this in English?

Many thanks in advance for your help!
Change log

Jul 5, 2009 10:34: Rebecca Davis Created KOG entry

Discussion

Nova language solutions (asker) Jul 5, 2009:
The customer has confirmed that they want me to use "incorporate into" for this context. A number of your proposals were quite close to this meaning and if I could split the points I would, but unfortunately I can't :(
So I've decided to give 3 points to Rebecca, many thanks again to everyone!
Nova language solutions (asker) Jul 1, 2009:
Many thanks to everyone for your input on this, I really appreciate it, I'm veering towards "included under" or even "incorporated into" however I've decided to revert to the client for confirmation, will keep you all posted :)

Proposed translations

31 mins
Selected

included under

"apport" in this context often means "contribution", although talking about the branch or subsidiary being "contributed" to seems awkward to me; I would use "included under" which conveys the meaning quite well, I think.

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Note added at 5 days (2009-07-05 10:34:09 GMT) Post-grading
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Thank you Sinead!
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3 KudoZ points awarded for this answer.
44 mins

flows-through to

i.e., the branch income flows through to the legal entity......this is often the term used in taxation in respect of branches, which are "pass-through" entities.................
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1 hr

consolidated with/combined with

Voir par exemple l'adresse ci-dessous, mais il y a d'autres exemples.
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5 hrs

this branch must be brought under the law of (whatever country it is in)

Hello,

I think there may be something that comes after "droit". Often times you'll see "une société de droit français", which is a company governed under French law.

doit apportée à société = must be brought to a company

I hope this helps.
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1 day 11 hrs

brought into

HTH
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