GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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18:22 Aug 30, 2009 |
English to Romanian translations [PRO] Bus/Financial - Finance (general) / business restructurings | |||||||
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| Selected response from: Stefangelo DPSI United Kingdom Local time: 00:49 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +3 | societate fictivă/ firmă-fantomă |
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5 | firma umbrela |
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firma umbrela Explanation: societate deschisa in strainatate dupa legislatia statului respectiv. nu este deloc fantoma sau fictiva, este un simplu instrument (vehicul) financiar. -------------------------------------------------- Note added at 1 day17 hrs (2009-09-01 11:48:49 GMT) -------------------------------------------------- se mai numeste si "firma paravan", daca nu va place prima formulare. Prima versiune nu e un prea noua (prea moderna) din pacate, se folosea si acum vreo 30 de ani. |
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societate fictivă/ firmă-fantomă Explanation: BASE COMPANY -- Company situated in a low-tax or non-tax country (i.e. tax haven), which is used to shelter income and reduce taxes in the taxpayer's home country. Base companies carry on certain activities on behalf of related companies in high-tax countries (e.g. management services) or are used to channel certain income, such as dividends, interest, royalties and fees. CONDUIT COMPANY -- Company set up in connection with a tax avoidance scheme, whereby income is paid by a company to the conduit and then redistributed by that company to its shareholders as dividends, interest, royalties, etc. http://www.oecd.org/document/29/0,3343,en_2649_34897_3393385... base company syn. conduit company <US> ... société d'investissement; société-relais; société-écran; société fictive (refuge) [FIS] ... http://books.google.ro/books?id=0jCYo4RbuuQC&pg=PA112&lpg=PA... Nu știu dacă am înțeles destul de bine diferențele dintre ele, în dicționarul OECD EN-FR apar ca sinonime. Oricum base company poate avea și rolul de conduit company, i.e. ”to channel certain income, such as dividends, interest, royalties and fees”. Pornind de la société-écran, aveți și alte soluții tot pe proz. http://www.proz.com/kudoz/french_to_romanian/economics/71561... -------------------------------------------------- Note added at 1 day22 hrs (2009-09-01 16:29:13 GMT) -------------------------------------------------- Sigur că firma nu e ”fantomă” sau ”fictivă”, e doar o formulare, de aceea am și dat link-ul de la Cotidianul, se explică f. clar acolo ce-i cu aceste societăți. Reference: http://www.cotidianul.ro/ghid_practic_pentru_firma_fantoma-3... |
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