devengo

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14:43 Jun 27, 2018
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Spanish term or phrase: devengo
This is from an article on the EU Directive on mandatory automatic exchange of information on reportable cross-border arrangements. I understand the meaning as it is explained in the sentence itself but am looking for an appropriate word.the word "devengo" doesn't actually appear in the Directive, which is a little confusing.

La Propuesta de Directiva presentada por la Comisión en junio de 2016 establecía un plazo de declaración de 5 días, análogo al existente en la normativa británica. Sin embargo, el plazo de presentación de la declaración finalmente adoptado por la Directiva es algo más dilatado, de 30 días, como respuesta a las críticas vertidas.
El devengo o momento en el que nace la obligación de revelar la información depende de quién sea el obligado a comunicar la información.


TIA
peter jackson
Spain
Local time: 13:42


Summary of answers provided
2trigger
patinba


Discussion entries: 3





  

Answers


3 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
trigger


Explanation:
just a thought

patinba
Argentina
Local time: 08:42
Native speaker of: Native in EnglishEnglish
PRO pts in category: 203
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