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Created:
04/08/2009
Updated:
04/08/2009 | Posted As:
Freelancer | English > Armenian | Medical | Site Rank: 40
Downloads: 4
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| Glossary of Medical Terms |
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Created:
04/08/2009
Updated:
04/08/2009 | Posted As:
Freelancer | English > Armenian | Technology | Site Rank: 41
Downloads: 2
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| Glossary of Information and Communication Technology Terms |
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Created:
04/08/2009
Updated:
04/08/2009 | Posted As:
Freelancer | English > Armenian | Engineering | Site Rank: 42
Downloads: 4
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| Glossary of Construction Terms |
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Created:
05/05/2009
Updated:
05/05/2009 | Posted As:
Freelancer | English > Spanish | Technology | Site Rank: 43
Downloads: 27
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| A - H
Glossary of Automotive Terminology from the National Institute for Automotive Service Excellence, 2006
Ready to be used by CAT (tab delimited)
GLOSSARY OF AUTOMOTIVE TERMINOLOGY
English/Spanish 2006
GLOSARIO DE TERMINOLOGGÃA AUTOMOTRIZ DE ASE
IngllÃs/EspaaÃol
"In addition to names of automotive parts and systems
(nouns), the glossary also includes many verbs and
modifiers within the context of typical use in ASE test
questions. As with English words, their meaning may
not be limited to whattâs presented in the glossary.
Terms that were considered fundamental and
universal (e.g. numbers, colors, common verbs, articles,
etc.) were not normally included in the glossary."
"This ASE Glossary of Automotive Terminology is hereby
released into the public domain and can be used
free of charge. ASE requests that where substantial
portions of these works are incorporated into the
userrâs materials, the National Institute for Automotive
Service Excellence (ASE) be given source credit." |
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Created:
05/12/2009
Updated:
05/12/2009 | Posted As:
Freelancer | Greek > English | Technology | Site Rank: 44
Downloads: 3
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| Railway technology glossary |
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Created:
05/23/2009
Updated:
05/23/2009 | Posted As:
Freelancer | English > Spanish | Law | Site Rank: 45
Downloads: 19
Comments: 0
Ratings: 1
AVG Rating: 7 (10 Max)
(Last: 7, on 02/16/2015)
| Ability-to-pay: capacidad contributiva
Adjudicator: juez
Administrative Court: corte administrativa
Allowance: exenciiiÃn tributaria
Annuity: anualidad
Appeal tribunals: tribunales de apelacion
Appeals: (recurso de) apelacion
Approach: enfoque
Assessed taxes: impuestos de valuacion
Average rate of tax: porcentaje de tarifa impositiva
Barnacles: percebe
Barrister: abogado (habilitado para alegar ante un tribunal superior)
Bench: judicatura
Bill of rights: carta de derechos
Black economy: econommia en negro
Bodies corporate: union de empresas
Brain-power: capacidad intelectual
Breach: violar, incumplir
Budget: presupuesto
Bunk: tonteria
Business rate: impuesto sobre locales comerciales
Cap: limitar
Capital Allowances Act: ley de exencion de capitales
Capital gains tax: impuesto sobre la plusvalia
Capital Transfer Tax: impuesto a las transferencias
Case law: jurisprudencia
Cash-flow: flujo de efectivo
Channel Isles: islas del canal de la Mancha
Chartered accountant: contador publico
Chartered Institute of Taxation: instituto colegiado de impuestos
Clerk: secretario
Climate Change Levy: tributos medioambientales
Codification Committee: comite de codificacion
Coding notice: notificacion del codigo fiscal que recibe anualmente el
contribuyente
Commendable: encomiable
Community Customs Code: codigo de la comunidad aduanera
Company and agency law: ley de sociedades comerciales
Complainant: actor
Compliance costs: costos de cumplimiento
Comprehensive Taxes: impuestos globales
Compulsory levy: gravamen obligatorio
Consolidation: reforma; publicacion
Consolidation Act: ley de consolidacion
Consolidation measure: medidas de consolidacion
Consumers Association: asociacion de defensa al consumidor
Contraband: alijo
Contract law: derecho contractual
Corporation tax: impuesto a la renta de las personas juridicas
Council tax: contribuciones urbanas
Court of appeal: Corte de apelaciones |
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Created:
05/23/2009
Updated:
05/23/2009 | Posted As:
Freelancer | English > Spanish | Law | Site Rank: 46
Downloads: 19
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| Court service: servicio de cortes de su majestad
Courts: la Corte
Cross-appeal: apelaciiÃn interpuesta por ambas partes
Customs and Excise: Servicios de aduana
Customs and Excise Managemente Act: ley de administraciiÃn de servicios de aduana
Customs duty: derechos de aduana
Delegated legislation: ley delegada
Deputy Special Commissioners: comisionado especial suplente
Disincentive: falta de incentivo
Dismiss: desestimar
Distribution: reparto
Double taxation: doble tributaciiÃn
Draftsman: persona que redacta el proyecto de ley
E.C. Treaty: tratado de la Comunidad Europea
Effective incidence: incidencia efectiva
Emoluments: emolumentos
Enactment: promulgaciiÃn
Enforce: imponer
Enforcement: obligaciiÃn, cumplimiento
Estate: caudal sucesorio
Estate duty: impuesto sucesorio
European Convention of Human Rights: convenciiÃn europea de los derechos humanos
European Economic Area: Ãrea econnÃmica europea
European Union Treaty: Tratado de la UniiÃn Europea
Evasion: evasiiÃn
Exact: exigir
Excise duties: impuestos internos
Executive: el poder ejecutivo
Expenditure tax: impuesto al consumo
Exposure Draft: publicaciiÃn del anteproyecto
Extant: existente
Face value: valor nominal
Finance Act: ley financiera
Finance Bill: ley de presupuestos
Financial agreement: convenios financieros
Flat rate: tasa de interrÃs fija
Formal incidence: incidencia formal
Fossil fuel levy: gravamen al combustible ffÃsil
General Commissioner: Comisionados generales
Hallow: consagrado
Happy medium: ttÃrmino medio
Heavens tax: paraaÃsos fiscales
Horizontal equity: equidad horizontal
House of Commons: CCÃmara de los Comunes
House of Lords: ccÃmara de los Lores
In force: en vigencia
Incidence: incidencia
Income and Corporation Tax Act: ley del impuesto a las ganancias y las rentas de las personas jurrÃdicas
Income tax: impuesto a las ganancias
Inheritance tax: impuesto a las sucesiones
Inheritance Tax Act: ley de impuesto a las sucesiones
Inland Revenu |
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Created:
07/06/2009
Updated:
08/31/2009 | Posted As:
Freelancer | Serbian > English | Other | Site Rank: 47
Downloads: 7
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| A Montenegrin glossary of NATO/military terms. |
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Created:
09/13/2009
Updated:
09/13/2009 | Posted As:
Freelancer | English > Spanish | Technology | Site Rank: 48
Downloads: 12
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| Translation of a sample of glossary terms furnished by Katerina Hatton. |
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Created:
09/15/2009
Updated:
09/15/2009 | Posted As:
Freelancer | English > Polish | Medical | Site Rank: 49
Downloads: 9
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| English>Polish Medical Glossary |
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Created:
09/29/2009
Updated:
09/29/2009 | Posted As:
Freelancer | English > Dutch | Business | Site Rank: 50
Downloads: 2
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| Transaction Suitability
This section addresses whether intra-group services have been provided by one member of a multinational group to another. If such services have been rendered, the services must then meet the arm's-length standard. Nearly all multinational groups must arrange for a wide range of services to their member companies, including, but not limited to, administrative, technical, financial, and commercial services. Such services may include management, coordination, and control functions of the group. Intra-group arrangements for rendering services may also be linked to other intra-group transfers, including transfers of goods and intangible property.
The first issue that must be addressed in analyzing whether intra-group services have been rendered is whether such services have in fact been rendered. The OECD Guidelines set forth several elements that a transaction must meet in order to be considered an intra-group service.
First, the Guidelines ask whether an independent enterprise in comparable circumstances would have been willing to pay for the activity at issue if performed for it by an independent enterprise, or would have performed the activity in-house for itself.
The Guidelines also state that certain activities do not constitute intra-group services. One such set of activities are activities performed that relate to a membership in a corporate group even though the group member does not itself need the activity. Such activities would be those that a group member performs solely because of its ownership interest in one or more group members (i.e. in its capacity as a shareholder). The regulations list the following activities as examples of activities falling into this "shareholder activity" category:
â Costs of activities relating to the juridical structure of the parent company itself, such as meetings of the shareholders of the parent company, issuance of shares of the parent company, and costs of the supervisory board;
â Cos |
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Created:
09/29/2009
Updated:
09/29/2009 | Posted As:
Freelancer | English > Dutch | Business | Site Rank: 51
Downloads: 1
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|
_________________________________________________________
Transactie Geschiktheid
Deze sectie behandelt of intra-group diensten door éÃn lid van een multinationale groep aan een andere zijn verleend. Als dergelijke diensten verleend zijn, moeten die diensten dan ook voldoen aan de gelijkwaardige norm. Bijna alle multinationale groepen moeten een breed dienstengamma voor hun dochtermaatschappijen organiseren, inbegrepen - maar niet beperkt tot -, administratieve, technische, financiiÃle en commerciiÃle diensten. Dergelijke diensten kunnen beheer, cooÃrdinatie en controlefuncties van de groep omvatten. Intra-group regelingen voor het bewijzen van diensten kunnen ook gekoppeld worden aan andere intra-group overdrachten, met inbegrip van overdracht van goederen en onroerend goed.
De eerste kwestie die moet worden behandeld in het analyseren van het bewijzen van intra-group diensten, is of dergelijke diensten al dan niet in feite zijn verleend. De richtlijnen door OESO uitgevaardigd, stipuleren verschillende elementen waaraan een transactie moet voldoen om te mogen beschouwd worden als een intra-group dienst.
De richtlijnen vragen eerst of een onafhankelijke onderneming in vergelijkbare omstandigheden gewillig zou zijn om de activiteit in kwestie te betalen indien uitgevoerd door een onafhankelijke onderneming, of de activiteit intern zelf uit te voeren.
De richtlijnen verklaren ook dat bepaalde activiteiten geen intra-group diensten vormen. EEÃn dergelijke reeks activiteiten, zijn activiteiten uitgevoerd die betrekking hebben op een lidmaatschap in een collectieve groep, alhoewel het groepslid zelf de activiteit niet nodig heeft. Dergelijke activiteiten zouden die zijn wanneer een groepslid alleen handelt wegens zijn eigendomsbelangen in éÃn of meerdere groepsleden (d.w.z. in zijn hoedanigheid als aandeelhouder). De verordeningen maken een lijst van de volgende activiteiten als voorbeelden van activiteiten die in deze categorie âvan de aandeelhoudersa |
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