This question was closed without grading. Reason: No acceptable answer
Feb 13, 2015 16:37
9 yrs ago
2 viewers *
English term
tax capital gains group
English to French
Bus/Financial
Accounting
The Attorney may execute, on terms and conditions as agreed by the Attorney, on behalf of the Company, the agreement on formation of tax capital gains group and carry out all legal and factual activities necessary or expedient in connection with this matter.
Proposed translations
(French)
| 3 -1 | impôts sur les gains en capital de Groupe |
Ioanna Daskalopoulou
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| 4 -2 | création d'un groupe de sociétés aux fins de l'impôt sur les plus-values des entreprises. |
Daryo
|
Proposed translations
-1
4 hrs
Ioanna Daskalopoulou
Greece
Greece
Native in English
Works in field
Greece
Your limit up in translation!
Native in: Greek (Variant: Modern) 
, English (Variants: UK, US)
Works in: English, Greek to English, English to Greek, and 4 more.
impôts sur les gains en capital de Groupe
Loi relative à l'impôt sur les gains en capital (amendement) de 2002. Loi relative au ... activités commerciales (sociétés de financement de groupe), ne sont pas.
Peer comment(s):
| disagree |
Daryo
: the noun is "group" all the rest is describing what kind of group it is
16 hrs
|
-2
1 day 5 hrs
English term (edited):
[formation of a] tax capital gains group
création d'un groupe de sociétés aux fins de l'impôt sur les plus-values des entreprises.
[formation of a] tax capital gains group
=
[formation of a] group (of companies) that will be treated as on single entity for the purpose of taxing capital gains
the point of the operation being in putting together losses and gains, the overall result being less capital gains, thus less taxes to pay - pretty standard tax reduction scheme.
... and carry out all legal and factual activities necessary or expedient in connection with this matter = do all that is necessary to create a "group of companies" out of separate mutually unlinked companies.
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Note added at 16 days (2015-03-02 14:44:09 GMT)
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... Cette euro-jalousie a été ensuite manifestée, dans les même pages « opinion » du Wall Street Journal, sous la plume de Phil Kerpen, de l’American Enterprise Institute (très conservateur, NDT) : il plaide, lui, pour une réduction de l’impôt sur les plus-values des entreprises. « La France et l’Allemagne, bastions traditionnels de la dépense publique, exonèrent de l’impôt 95% des plus-values des entreprises » écrit-il avec envie . ...
http://rue89.nouvelobs.com/2007/07/31/quand-le-business-amer...
Vendre son entreprise ou céder les titres de sa société, c'est aussi payer l'impôt sur les plus-values. ....
http://droit-finances.commentcamarche.net/faq/1777-cession-d...
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Note added at 16 days (2015-03-02 15:12:23 GMT)
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Before 1 April 2000 the capital gains definition of a group of companies generally applied only to UK resident companies. There were transitional rules to deal with companies that became members of a (different) group as a result of the changes.
The capital definition of a group is required principally because transfers of assets between members of the same group will be on a no gain/no loss basis under TCGA92/S171A. It applies to all the TCGA provisions concerning groups of companies with an important modification. When considering group membership for the purposes of the Substantial Shareholdings Exemption, the reference to a 75% subsidiary is modified to refer to a 51% subsidiary. See CG53006.
http://www.hmrc.gov.uk/manuals/cgmanual/CG45100.htm
IOW: to have a "capital gains group" you must have [or create] a group of companies
=
[formation of a] group (of companies) that will be treated as on single entity for the purpose of taxing capital gains
the point of the operation being in putting together losses and gains, the overall result being less capital gains, thus less taxes to pay - pretty standard tax reduction scheme.
... and carry out all legal and factual activities necessary or expedient in connection with this matter = do all that is necessary to create a "group of companies" out of separate mutually unlinked companies.
--------------------------------------------------
Note added at 16 days (2015-03-02 14:44:09 GMT)
--------------------------------------------------
... Cette euro-jalousie a été ensuite manifestée, dans les même pages « opinion » du Wall Street Journal, sous la plume de Phil Kerpen, de l’American Enterprise Institute (très conservateur, NDT) : il plaide, lui, pour une réduction de l’impôt sur les plus-values des entreprises. « La France et l’Allemagne, bastions traditionnels de la dépense publique, exonèrent de l’impôt 95% des plus-values des entreprises » écrit-il avec envie . ...
http://rue89.nouvelobs.com/2007/07/31/quand-le-business-amer...
Vendre son entreprise ou céder les titres de sa société, c'est aussi payer l'impôt sur les plus-values. ....
http://droit-finances.commentcamarche.net/faq/1777-cession-d...
--------------------------------------------------
Note added at 16 days (2015-03-02 15:12:23 GMT)
--------------------------------------------------
Before 1 April 2000 the capital gains definition of a group of companies generally applied only to UK resident companies. There were transitional rules to deal with companies that became members of a (different) group as a result of the changes.
The capital definition of a group is required principally because transfers of assets between members of the same group will be on a no gain/no loss basis under TCGA92/S171A. It applies to all the TCGA provisions concerning groups of companies with an important modification. When considering group membership for the purposes of the Substantial Shareholdings Exemption, the reference to a 75% subsidiary is modified to refer to a 51% subsidiary. See CG53006.
http://www.hmrc.gov.uk/manuals/cgmanual/CG45100.htm
IOW: to have a "capital gains group" you must have [or create] a group of companies
Peer comment(s):
| disagree |
Francois Boye
: I don't think that "tax capital gains group" has the same meaning as "consolidated taxable capital gains group"
7 hrs
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I'm sure that "I don't think" is not a proof of anything ... except that you expect every single nuance to be served on a plate - those who know the subject matter write assuming that the intended reader(s) will not need a dot on every i.
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| disagree |
Germaine
: I am sure que les gains en capital sont une chose et que les "l'impôt sur les plus-values..." n'existe pas: on parle plutôt d'impôt sur le revenu ou sur le résultat. + tax = "fiscal" + les stés existent déjà.// Relisez. Qu'est-ce qu'une plus value?
8 days
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"l'impôt sur les plus-values des entreprises" n'existe pas??? if I was you I would delete this ... and take a closer look at few tax systems ... any OECD country would do.
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Discussion
If a company that carries losses is newly acquired, it doesn't automatically get included in the "tax group of companies" the "agreement" is needed with other members of the "tax group" // you don't make "agreements" with a taxmen - it's a public authority,. not a commercial partner...
http://www.legislation.gov.uk/ukpga/1992/12/section/170/enac...
L’entente (ce que prépare l’avocat fiscaliste) se fait entre la société principale et les filiales appelées à composer le groupe afin que le transfert d’éléments d’actifs entre les membres de ce groupe se fasse « on a no gain/no loss basis under TCGA92/S171A » (je suppose que si ce n’était de ce groupement fiscal, ces transactions devraient s’effectuer sur la base des prix du marché (prix de transfert), ce qui suppose un gain ou une perte). Tout comme il y a des avantages au groupement, le « degrouping » peut avoir certaines incidences fiscales.
...des produits… réalisés par une entreprise lors de la cession d'une immobilisation [qui] doivent donc être distinguées des bénéfices et des pertes d'exploitation… Les plus-values… sont compensées et déterminent une plus-value nette. Celle-ci est ajoutée aux bénéfices de l'entreprise qui sont ensuite imposés dans les conditions normales de l'impôt sur le revenu.
http://www.apce.com/pid1704/imposition-des-plus-values.html?...
But if you take a closer look at how it's done you can't just "make an agreement" [who with?], you need to create an entity called "group of companies" out of unrelated companies. and THAT is what this Attorney is supposed to be doing - as all the companies in a "group of companies" have the same ultimate owner, this Attorney would be representing each one of them [so he would be in effect "agreeing with himself" - not the best way to formulate it]
His task will be to create a group of companies - create a new corporate structure [he doesn't need anyone's "agreement" (from the taxman or anyone else) for that, just to follow the instructions of the same owner of all these companies]
The tax advantage is the intended consequence, and the taxmen can only confirm or not that the structure created obeys to the rules to benefit from this tax advantage, nothing more, there is no "agreement" to negotiate with the taxman nor anyone else.
http://www.hmrc.gov.uk/manuals/cgmanual/CG45100.htm
Et comme une image vaut mille mots :
http://www.accaglobal.com/content/dam/acca/global/PDF-studen...
Perso, pour une traduction « littérale », je dirais : « …un accord sur la formation d’un groupe aux fins du traitement fiscal des gains en capital », mais dans les faits, je retiendrais plutôt l’idée générale : Le conseiller juridique peut signer, aux conditions dont il conviendra, pour le compte de la Société, un accord sur le traitement fiscal des gains et pertes en capital intersociétés et exécuter toutes les activités juridiques…
Autre expression à explorer « traitement fiscal intragroupe des gains et pertes en capital ».