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  3. Law: Taxation & Customs

fallen back upon

Spanish translation: se apoyan

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:fallen back upon
Spanish translation:se apoyan
Entered by: Maria Andrade

00:02 Feb 12, 2013
English to Spanish translations [PRO]
Law/Patents - Law: Taxation & Customs
English term or phrase: fallen back upon
There is a clear reinforcement of the state of residence as having taxing power in the elimination of double taxation. An example of this is the moving of the power to tax certain "royalties" to the business profits Article, in which the existence of the permanent establishement is needed for taxation. The use of this concept to deal with new problem implies, in the case of E-commerce, a curious discriminatory treatment relative to traditional commerce, a solution that benefits the developed countries, increasing their tax hegemony.

On the other hand, it is the concept of "harmful tax competition" which is fallen back upon. Even with establishment of criteria, this is something diffused, acknowledged to exist in some tax jurisdictions, and does not give enough emphasis to what happens in other more powerful countries.
Maria Andrade
Local time: 23:23
se apoyan
Explanation:
That would be one way to say it.
Selected response from:

Ray Ables
United States
Local time: 00:23
Grading comment
gracias
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1se apoyan
Ray Ables
4al que se recurre
Alicia Rodriguez


  

Answers


8 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
se apoyan


Explanation:
That would be one way to say it.

Ray Ables
United States
Local time: 00:23
Works in field
Native speaker of: Native in SpanishSpanish, Native in EnglishEnglish
PRO pts in category: 8
Grading comment
gracias

Peer comments on this answer (and responses from the answerer)
agree  Rodrigo Jimenez: I like this one, although another option could be "se basan".
1 hr
  -> Yes. Thanks Rodrigo!
Login to enter a peer comment (or grade)

20 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
al que se recurre


Explanation:
To fall back upon means to resort to.

Alicia Rodriguez
Local time: 02:23
Works in field
Native speaker of: Native in SpanishSpanish
Login to enter a peer comment (or grade)



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