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recharge

Spanish translation: efectúa un reembolso / reembolsa

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:recharge
Spanish translation:efectúa un reembolso / reembolsa
Entered by: Ana Claudia Macoretta

18:09 Mar 6, 2016
English to Spanish translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: recharge
Ojalá me puedan ayudar

The participant will be subject to income and social taxes on the taxable amount upon delivery of the stock. The taxable amount is to the FMV of the stock on the vesting date. The participant is subject to income tax, but not to social tx at vest is xxxxx does not recharge
Cris_Pa
Chile
Local time: 02:06
efectúa un reembolso / reembolsa
Explanation:
Deduzco que has querido escribir: [...] The participant is subject to income tax, but not to social tax at vest if XXX does not recharge.

Siempre en el contexto de opciones sobre acciones en EE.UU, *recharge* se refiere a que la casa matriz efectúa un reembolso a su sucursal extranjera, mediante un Acuerdo de Reembolso. Ello tiene consecuencias impositivas importantes ya que: «[…] the recharge payment will not be taxable to the parent corporation as a dividend or otherwise, and serves as a mechanism to repatriate cash to the US.»

En esta página viene una excelente explicación:
https://www.dlapiper.com/es/spain/insights/publications/2013...


«Under the recharge agreement, the US parent recharges the equity-based compensation to the foreign subsidiary. The amount of the recharge should be determined keeping in mind local country regulations as well as transfer pricing considerations.

In certain circumstances, it may be tax advantageous to push down the cost to a foreign subsidiary where a deduction can be claimed. This result, which also better aligns the costs expended on the stock options with the benefits received by employees working for a foreign subsidiary, can be achieved through a ”Stock Recharge Agreement,” which is an agreement between a US parent corporation and a foreign subsidiary whereby the foreign subsidiary agrees to reimburse the parent corporation for the costs associated with equity-based compensation issued to its (i.e., the foreign subsidiary’s) employees. Figure 1 illustrates the sequence of payments.»
Selected response from:

Ana Claudia Macoretta
Spain
Local time: 07:06
Grading comment
Reembolso suena apropiado
4 KudoZ points were awarded for this answer



Summary of answers provided
4efectúa un reembolso / reembolsa
Ana Claudia Macoretta


Discussion entries: 2





  

Answers


26 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
efectúa un reembolso / reembolsa


Explanation:
Deduzco que has querido escribir: [...] The participant is subject to income tax, but not to social tax at vest if XXX does not recharge.

Siempre en el contexto de opciones sobre acciones en EE.UU, *recharge* se refiere a que la casa matriz efectúa un reembolso a su sucursal extranjera, mediante un Acuerdo de Reembolso. Ello tiene consecuencias impositivas importantes ya que: «[…] the recharge payment will not be taxable to the parent corporation as a dividend or otherwise, and serves as a mechanism to repatriate cash to the US.»

En esta página viene una excelente explicación:
https://www.dlapiper.com/es/spain/insights/publications/2013...


«Under the recharge agreement, the US parent recharges the equity-based compensation to the foreign subsidiary. The amount of the recharge should be determined keeping in mind local country regulations as well as transfer pricing considerations.

In certain circumstances, it may be tax advantageous to push down the cost to a foreign subsidiary where a deduction can be claimed. This result, which also better aligns the costs expended on the stock options with the benefits received by employees working for a foreign subsidiary, can be achieved through a ”Stock Recharge Agreement,” which is an agreement between a US parent corporation and a foreign subsidiary whereby the foreign subsidiary agrees to reimburse the parent corporation for the costs associated with equity-based compensation issued to its (i.e., the foreign subsidiary’s) employees. Figure 1 illustrates the sequence of payments.»


Ana Claudia Macoretta
Spain
Local time: 07:06
Specializes in field
Native speaker of: Native in ItalianItalian, Native in SpanishSpanish
PRO pts in category: 24
Grading comment
Reembolso suena apropiado
Notes to answerer
Asker: Efectivamente me equivoqué al escribir. Mil disculpas

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