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aplicarse en cabeza de

English translation: would be applicable to / imposed on ABC

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03:17 Jan 25, 2002
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Taxation
Spanish term or phrase: aplicarse en cabeza de
From a legal memorandum regarding the tax implications of a merger of two Argentine companies:

"El impuesto a las ganancias ***se aplicaría en cabeza de ABC***, con motivo de la venta de las acciones de XYZ."
Lee Penya
Local time: 11:26
English translation:would be applicable to / imposed on ABC
Explanation:
One normally talks of a tax being "applicable to" or "imposed" on a company or person.
Selected response from:

Germaine A Hoston
Local time: 09:26
Grading comment
3 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2would apply to ABC
P Forgas
5 +1would be applicable to / imposed on ABC
Germaine A Hoston
5ABC would pay ...
Nikki Graham


  

Answers


20 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
would apply to ABC


Explanation:
felicidades, P.


    Reference: http://www.ftb.ca.gov/other/legis/01_02absb/abx128_040401.pd...
P Forgas
Brazil
Local time: 15:26
Native speaker of: Spanish

Peer comments on this answer (and responses from the answerer)
agree  Marisa Pavan
23 mins

agree  Robert INGLEDEW
33 mins
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5 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
would be applicable to / imposed on ABC


Explanation:
One normally talks of a tax being "applicable to" or "imposed" on a company or person.

Germaine A Hoston
Local time: 09:26
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 3

Peer comments on this answer (and responses from the answerer)
agree  jafroome: applicable yes
8 hrs
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15 hrs   confidence: Answerer confidence 5/5
ABC would pay ...


Explanation:
I would turn the sentence around and say that ABC would pay the profits tax (I assume that this is the same as impuesto sobre beneficios in Spain). There is no need to worry about a literal translation of "en cabeza de", which I think is used more for emphasis than anything else, which you gain by putting ABC at the beginning of the sentence in English.

Nikki Graham
United Kingdom
Local time: 17:26
Native speaker of: Native in EnglishEnglish
PRO pts in category: 15
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