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falsa cisão

English translation: partial divestiture (partial contribution of capital )

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16:06 Oct 23, 2005
Portuguese to English translations [PRO]
Bus/Financial - Law (general)
Portuguese term or phrase: falsa cisão
Bem estou trabalhando num material que cita "Essa transferência pode ser efetuada mediante cisão (total, parcial)ou falsa cisão". (aqui se referindo a uma empresa)

Entrontrei essa definição em português:

Neste diapasão, Waldirio Bulgarelli[3] considera as possibilidades de cisão adotadas pela lei como cisão pura e como falsa cisão e coloca que doutrinariamente pode-se distinguir a cisão pura de outros três tipos assemelhados, a saber:

“1) a cisão pura, em que uma sociedade divide o seu patrimônio entre várias novas e se extingue;

2) a cisão-absorção, em que a sociedade divide o seu patrimônio entre sociedades existentes e desaparece;

3) a falsa cisão ou apport partiel d’actif em que a sociedade transfere parte do seu patrimônio, permanecendo;

4) a cisão-holding, em que a sociedade reparte o seu patrimônio entre duas ou mais sociedades constituídas para esse fim, permanecendo como sociedade holding”.

Alguma idéia? Obrigado
Renato Camargo
Local time: 08:54
English translation:partial divestiture (partial contribution of capital )
Explanation:
Full or partial divestiture—another route to full-fledged private participation. Divestiture of water and sewerage assets—through a sale of assets or shares or through a management buyout—can be partial or complete.
www.worldbank.org/html/fpd/wstoolkits/Kit1/kitone8.html
More pages from worldbank.org



Financial Affairs - Taxation & Customs (FI)
Law - Legislation - Jurisprudence (JU)



Definition apport de certains éléments d'actif par une société à une autre société et rémunéré obligatoirement en actions ou en parts sociales

Reference CIDA,Lex.commercial,1973,Maison du Dict.
(1)
TERM apport partiel d'actifs

Reference Inventaire des impôts,CCE,1993;CIDA,Lex.commercial,1973,Maison du Dict.

Note {GRM} loc.m.
{NTE} les apports partiels d'actifs bénéficient d'un régime fiscal favorable



(1)
TERM partial contribution of capital

Reference Inventory of taxes,CEC,1993

Selected response from:

Hermann
Local time: 11:54
Grading comment
I guess it would do. After some search, I found here the term "spin-off" that seems to fit perfectly. Thank you for your help.
3 KudoZ points were awarded for this answer

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Summary of answers provided
2 +1partial divestiture (partial contribution of capital )
Hermann


  

Answers


15 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
falsa cisão
partial divestiture (partial contribution of capital )


Explanation:
Full or partial divestiture—another route to full-fledged private participation. Divestiture of water and sewerage assets—through a sale of assets or shares or through a management buyout—can be partial or complete.
www.worldbank.org/html/fpd/wstoolkits/Kit1/kitone8.html
More pages from worldbank.org



Financial Affairs - Taxation & Customs (FI)
Law - Legislation - Jurisprudence (JU)



Definition apport de certains éléments d'actif par une société à une autre société et rémunéré obligatoirement en actions ou en parts sociales

Reference CIDA,Lex.commercial,1973,Maison du Dict.
(1)
TERM apport partiel d'actifs

Reference Inventaire des impôts,CCE,1993;CIDA,Lex.commercial,1973,Maison du Dict.

Note {GRM} loc.m.
{NTE} les apports partiels d'actifs bénéficient d'un régime fiscal favorable



(1)
TERM partial contribution of capital

Reference Inventory of taxes,CEC,1993



Hermann
Local time: 11:54
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 35
Grading comment
I guess it would do. After some search, I found here the term "spin-off" that seems to fit perfectly. Thank you for your help.

Peer comments on this answer (and responses from the answerer)
agree  Lu?s Mora
50 mins
  -> thank you :-)!
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