transmissão onerosa de partes de capital

English translation: transfer of equity shares for consideration

23:18 Nov 10, 2005
Portuguese to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Portuguese term or phrase: transmissão onerosa de partes de capital
Is this "onerous transfer of shares" os simply "sale of shares"?

"Reinvestimento de valores de realização (art 45.º CIRC):
1- a diferença positiva entre as mais valias e as menos valias realizadas
2- mediante a transmissão onerosa de partes de capital,
3- detidas por período não inferior a um ano,
4- correspondentes a 10% do capital social da sociedade participada ou com um valor de aquisição não inferior a €20 000 000 "
Aoife Kennedy
United Kingdom
Local time: 19:03
English translation:transfer of equity shares for consideration
Explanation:
to its parent for ***no consideration, nominal consideration or in sole consideration****
of cancellation, surrender or transfer of capital stock between parent and ...
wislaw.org/res/txap/2000/98t276.htm - 15k - Supplemental Result - Cached - Similar pages


--------------------------------------------------
Note added at 17 hrs 4 mins (2005-11-11 16:22:48 GMT)
--------------------------------------------------

Application for permissions for issue/transfer of equity shares to non-residents
should ... (b) the purchase consideration / bid money is received by way of ...
www.vakilno1.com/nri/investment/investment.htm - 45k - Cached - Similar pages

Direct Investment with repatriation benefits
Applications for issue/transfer of equity shares to the non residents should ...
The purchase consideration/bid money is received by way of remittance from ...
www.vakilno1.com/nri/investment/tablewithrepat.htm - 27k - Cached - Similar pages


Onerous is not used in this context...

--------------------------------------------------
Note added at 17 hrs 4 mins (2005-11-11 16:23:40 GMT)
--------------------------------------------------

I think in this context for consideration is better. Meaning for payment. It is not free.
Selected response from:

Jane Lamb-Ruiz (X)
Grading comment
I like it. Thanks Jane :)
4 KudoZ points were awarded for this answer



Summary of answers provided
5onerous transfer of part of the capital
António Ribeiro
5transfer of equity shares for consideration
Jane Lamb-Ruiz (X)
4onerous transfer of shares
rhandler


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
transmissão onerosa de partes de capital
onerous transfer of shares


Explanation:
Actually, onerous transfer = sale
Look at this example, among one hundred other:

BIR Forms
Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through The Local Stock Exchange. 1707-A. Annual Capital Gains Tax Return For ...
www.bir.gov.ph/lumangweb/hom_form.html

--------------------------------------------------
Note added at 7 mins (2005-11-10 23:26:04 GMT)
--------------------------------------------------

Another example:

Capital Gains Tax
... Annual Capital Gains Tax for Onerous Transfer of Shares Capital Gains Tax A Complete Taxation Service for Individuals, Companies and Fellow Professionals. ...
www.forex-trading-market.com/tax-finance-sitemap/capital-ga...

--------------------------------------------------
Note added at 8 mins (2005-11-10 23:27:06 GMT)
--------------------------------------------------

Non-onerous transfer would be donations, inheritance, etc.

rhandler
Local time: 15:03
Works in field
Native speaker of: Portuguese
PRO pts in category: 83
Login to enter a peer comment (or grade)

28 mins   confidence: Answerer confidence 5/5
transmissão onerosa de partes de capital
onerous transfer of part of the capital


Explanation:
Eu diria assim.



António Ribeiro
Local time: 04:03
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 19
Login to enter a peer comment (or grade)

17 hrs   confidence: Answerer confidence 5/5
transmissão onerosa de partes de capital
transfer of equity shares for consideration


Explanation:
to its parent for ***no consideration, nominal consideration or in sole consideration****
of cancellation, surrender or transfer of capital stock between parent and ...
wislaw.org/res/txap/2000/98t276.htm - 15k - Supplemental Result - Cached - Similar pages


--------------------------------------------------
Note added at 17 hrs 4 mins (2005-11-11 16:22:48 GMT)
--------------------------------------------------

Application for permissions for issue/transfer of equity shares to non-residents
should ... (b) the purchase consideration / bid money is received by way of ...
www.vakilno1.com/nri/investment/investment.htm - 45k - Cached - Similar pages

Direct Investment with repatriation benefits
Applications for issue/transfer of equity shares to the non residents should ...
The purchase consideration/bid money is received by way of remittance from ...
www.vakilno1.com/nri/investment/tablewithrepat.htm - 27k - Cached - Similar pages


Onerous is not used in this context...

--------------------------------------------------
Note added at 17 hrs 4 mins (2005-11-11 16:23:40 GMT)
--------------------------------------------------

I think in this context for consideration is better. Meaning for payment. It is not free.

Jane Lamb-Ruiz (X)
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 67
Grading comment
I like it. Thanks Jane :)
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search