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Affiliations
This person is not affiliated with any business or Blue Board record at ProZ.com.
Services
Translation, Subtitling, Transcription
Expertise
Specializes in:
Poetry & Literature
Photography/Imaging (& Graphic Arts)
Also works in:
Cinema, Film, TV, Drama
Philosophy
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Rates
Portuguese to English - Standard rate: 0.15 USD per word / 50 USD per hour English to Portuguese - Standard rate: 0.15 USD per word / 50 USD per hour
All accepted currencies
U. S. dollars (usd)
Payment methods accepted
MasterCard, PayPal
Portfolio
Sample translations submitted: 2
Portuguese to English: Factoring (resumo)
Source text - Portuguese RESUMO: Não se desconhece que o factoring confere importante contribuição nos negócios empresariais. Serve para otimizar relações, fortemente centradas na confiança, para, a partir do crédito, desencadear relações jurídicas injetando recursos financeiros na economia. Proporciona capital de giro, permitindo à empresa que realiza vendas mercantis a prazo, a partir dos títulos de crédito que emite, acesso facilitado aos recursos financeiros para prosseguir no seu negócio. A atividade, nessa linha de pensar, deve ser oferecida à tributação municipal, para fins de ISS? De outro prumo, a base de cálculo do imposto sobre serviços de qualquer natureza (ISSQN), tributo de competência municipal para arrecadação, consiste, via de regra, no preço do serviço. Por serviços há que se apreender uma obrigação de fazer. Entretanto, embora com aparente contradição, admite-se a incidência sobre serviços no escopo de operações de factoring. Sem embargos de outras modalidades, na convencional, que se caracteriza pura e simplesmente pela aquisição dos “direitos creditórios”, sem envolver, em princípio, prestação de serviços, todavia, o tributo não atinge. Neste estudo, não exauriente, busca-se abordar a matéria, com destaque à percepção e encaminhamento dispensados pelo Judiciário.
Translation - English ABSTRACT: It is not unknown that factoring confers important contribution in business. It optimizes relations, strongly centered in trust, to, from the credit, initiate legal relations injecting financial resources in the economy. It provides working capital, allowing the business that sells in terms, from the credits’ titles that it issues, a more easy access to the financial resources it needs in order to carry out its business. Must the activity, in this line of thought, be offered to municipality’s taxation, for ISS? On the other side, the calculation basis for taxation over services (ISSQN), a tribute to be collect by the municipality, consists, usually, in the price of the service. By services it has to be understood as an obligation to do. However, although contradictory, it is admitted the incidence over services in the scope of factoring operations. Without embargos from other modalities, in conventional, which is characterized pure and simply by the acquisition of the “credits rights”, without involve, at first, services, however, without taxation. This study, not exhaustive, intends to approach the matter, highlighting the perception and the routing waived by the Judiciary.
Portuguese to English: Indústria gráfica (resumo)
Source text - Portuguese RESUMO: Descortinar-se-á no presente estudo, não pretendendo obviamente exauri-lo, acerca da atividade desenvolvida pela indústria gráfica, em especial a de fabricação de embalagens como uma etapa da cadeia de produção, e sua sujeição tributária. Vale dizer, o ato econômico de fabricar embalagens (atividade gráfica), ainda que sob encomenda, personalizada e impressa a caráter do encomendante, para integrar-se no processo industrial de um produto, caracteriza fato gerador do ISS ou do ICMS? A controvérsia é antiga, expondo o contribuinte a uma guerra fiscal travada entre município e estado, não raro vendo-se envolto em dupla exigência, sobre o mesmo fato gerador: de um lado, o fisco local exige o ISS, pois entende que a atividade gráfica é prestação de serviço; de outro, o estado, dizendo tratar-se de um produto, cobra o ICMS. É sobre essa dicotomia que se trabalhará na abordagem, com destaque inclusive à percepção e encaminhamento dispensados à matéria pelo Judiciário e o Conselho de Contribuintes de Blumenau.
Translation - English ABSTRACT: The present study unfolds, not exhaustingly, the activity developed by the graphical industry, especially the packaging fabrication as a stage of the commodity chain, and its tax liability. Is it fair to say that the economic act of fabricate packages (graphical activity), even under commission, customized for the ordering party in order to integrate in a product’s industrial process, characterizes the tax event for ISS or ICMS? The controversy is old, exposing the contributor to a tax war between the municipality and the state, often involved in a double demand, over the same tax event: from one side, the local tax demands the ISS, for it understands the graphical activity as services; from another side, the state, saying that it is a product, charges the ICMS. This work is about this dichotomy, highlighting the perception and the routing dispensed to the matter by the judiciary and Blumenau’s Taxpayers Council.
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Experience
Years of experience: 13. Registered at ProZ.com: Apr 2013.
Expertise