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  3. Law: Contract(s)

tax allocation agreement

Italian translation: accordo per la ripartizione delle imposte (della imposizione fiscale)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:tax allocation agreement
Italian translation:accordo per la ripartizione delle imposte (della imposizione fiscale)
Entered by: Cora Annoni

10:33 Jan 5, 2021
English to Italian translations [PRO]
Law/Patents - Law: Contract(s)
English term or phrase: tax allocation agreement
In questo contesto:


"XXX hereby undertakes that, […], it shall not and it shall cause each other Divesting Entity not to: […]
Make, change or revoke any material Tax election; settle any claim, notice, audit report or assessment in respect of material Taxes; change any annual Tax accounting period, adopt or change any method of Tax accounting; file any amended Tax Return; **entrance into any tax allocation agreement**, enter into a closing agreement relating to any Tax";
Paolo Troiani
Italy
Local time: 15:21
accordo per la ripartizione delle imposte (della imposizione fiscale)
Explanation:
see: eur-lex.europa.eu
Selected response from:

Cora Annoni
Local time: 15:21
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2accordo per la ripartizione delle imposte (della imposizione fiscale)
Cora Annoni
3US Am: contratto di consolidato fiscale
Adrian MM.


  

Answers


23 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
accordo per la ripartizione delle imposte (della imposizione fiscale)


Explanation:
see: eur-lex.europa.eu

Cora Annoni
Local time: 15:21
Meets criteria
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 156
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Paola Migliaccio
3 mins
agree  Sabrina Bruna
46 mins
Login to enter a peer comment (or grade)

23 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
US Am: contratto di consolidato fiscale


Explanation:
I think this is a 'group tax relief agreement' with losses passing up from subsidiaries to the parent or across cf. Organschaftsvertrag in DEU and IAS 37 or 'apportionment of tax charges' / accontanamento.

ProZ 'contratto aziendale Explication : Per "Organschaft" ho trovato questa definizione, priva però di traduzione: termine usato per indicare il caso in cui una societa e le societa da essa dipendenti vengono,fiscalmente,considerate come un solo contribuente E' la definizione di Eurodicautom, citata dall' "International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung".'

Example sentence(s):
  • Con l'adesione al consolidato fiscale l'obbligazione tributaria in capo al gruppo è determinata con l'applicazione dell'aliquota di tassazione ad una base imponibile data come somma algebrica del reddito netto dell'ente controllante e di quello degli ent
  • USA: Tax allocation agreements are often used by the members of a consolidated group in order to determine how to allocate and distribute such funds ...

    Reference: http://www.proz.com/kudoz/english-to-italian/finance-general...
    Reference: http://www.revisorionline.it/IAS_IFRS/ias37.htm
Adrian MM.
Austria
Does not meet criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 32
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