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  3. Law: Taxation & Customs

l'istituto del Consolidato Fiscale Nazionale

English translation: Italian National Tax Consolidation Convention

10:55 Jan 8, 2010
Italian to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / CDA verbale
Italian term or phrase: l'istituto del Consolidato Fiscale Nazionale
Proseguendo l’esame del terzo punto posto all’ordine del giorno, il Presidente Dott. XXX YYY illustra brevemente le caratteristiche ***dell’istituto del Consolidato Fiscale Nazionale***, precisando che tale istituto comporta determinati vantaggi di natura tributaria che si traducono in una maggiore efficienza fiscale di Gruppo, quali la possibilità di compensare le perdite fiscali maturate nei periodi di validità dell’opzione con i redditi imponibili prodotti da altre società del Gruppo.
Nicole Johnson
Italy
Local time: 01:32
English translation:Italian National Tax Consolidation Convention
Explanation:
try this

--------------------------------------------------
Note added at 5 hrs (2010-01-08 16:20:26 GMT)
--------------------------------------------------

Italian National Tax Consolidation Regime
Selected response from:

Cedric Randolph
Italy
Local time: 01:32
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +3Italian National Tax Consolidation Convention
Cedric Randolph
5national tax consolidation regime
Steven Hanley (X)
2National Tax Funded Institute
Alessandra Di Mauro


  

Answers


1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5
National Tax Funded Institute


Explanation:
But I'm not sure!!

Alessandra Di Mauro
Italy
Local time: 01:32
Native speaker of: Native in ItalianItalian
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17 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
Italian National Tax Consolidation Convention


Explanation:
try this

--------------------------------------------------
Note added at 5 hrs (2010-01-08 16:20:26 GMT)
--------------------------------------------------

Italian National Tax Consolidation Regime

Cedric Randolph
Italy
Local time: 01:32
Works in field
Native speaker of: Native in EnglishEnglish, Native in ItalianItalian
PRO pts in category: 11
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Stefano Costa (X): But "regime" instead of "convention". See http://www.treasury.gov.au/contentitem.asp?NavId=037&Content...
1 hr
  -> Yes, Stefano, thanks, regime is the right term
agree  Ivana UK: with Stefano - regime -
4 hrs
  -> Yes, Ivana, thanks, regime is the right term
agree  Peter Cox
1 day 1 hr
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622 days   confidence: Answerer confidence 5/5
national tax consolidation regime


Explanation:
"istituto" in this sense is not an "institution" sort of "institute," but a "definition" or "concept" sort of "institute" or "institution": "an established law or custom" or a "summary of principles."

As seen in the link below, the concept relates to paying income tax on a consolidated (group) level, instead of at the level of each company in the group.


    Reference: http://www.101professionisti.it/101/Public/Approfondimento/5...
Steven Hanley (X)
United States
Local time: 19:32
Native speaker of: English
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