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Método de siembra en profundidad
pretensión tributaria

Glossary entry

Spanish term or phrase:

candado fiscal

English translation:

tax-avoidance safeguard

Added to glossary by Manuel Aburto
Apr 22, 2020 20:40
4 yrs ago
23 viewers *
Spanish term

candado fiscal

Spanish to English Law/Patents Law: Taxation & Customs Taxation
Hola nuevamente,

A continuación, un extracto del documento que estoy traduciendo:

1. Elusión Fiscal: Vinculada especialmente a la acción de eludir obligaciones tributarias. Esta acción en principio se supone que es lícita, pues supone que los Contribuyentes buscan utilizar los tax loopholes ó vacíos legales de las normas fiscales para poder apertrechar sus estrategias fiscales.

En este supuesto muchas veces y fácilmente se puede pasar de estar en un supuesto no regulado por la norma a una simulación de actos jurídicos, por lo tanto, es imperativo que los Estados regulen a través de ***Candados Fiscales***, el uso de estrategias de planificación fiscal a través de normas como son el Principio de Realidad Económica y el Incremento Injustificado de Patrimonio para ajustes del Impuesto sobre la Renta.

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En mi humilde opinión, no creo que se estén refiriendo al dispositivo [customs seal] para asegurar contenedores.

Quizas Firm/set tax regulations/standards?

Agradezco, desde ya, todos sus aportes.
Proposed translations (English)
3 tax-avoidance safeguard
4 +1 tax lock
3 tax risk management /controls
3 (Mex./ Nic.) backdated /taxing statute/ loophole plug
3 restrictive tax rules
References
http://bajio.delasalle.edu.mx/delasalle/...
This may be applicable to your text:...
Comments only

Discussion

Taña Dalglish Apr 24, 2020:
@ Robert Yes, I thought you had missed it (discussion box above), and so my rationale for writing something else as a reference addressed to you. That's cool though, as I am "out of this one". LOL! Guys do you thing! Stay safe everyone. Regards.
Robert Carter Apr 24, 2020:
@Pat Yes, I think both you and Adrian have the right ideas here too, I'm just not too sure how it should be rendered. I didn't want to post "neutrals" to your answers either, so as not to sway anyone either way, though I do recognize both attempts to find solutions as valid.
patinba Apr 24, 2020:
@Robert Yes, that is what I was suggesting in my own answer.
Robert Carter Apr 24, 2020:
@Taña No, sorry, I hadn't seen your entry here, so I was unaware of that previous question. I firmly believe that it's not referring to what are known as "tax locks" in the UK, since the article in question can be found online and it clearly refers to setting obstacles to deter tax avoidance (the use of the "economic realities test" is one such example of the "candados" in question). I think "safeguards" is a very good option, or "constraints" perhaps, but I also think it needs to be tweaked slightly to reflect the meaning. I'll post my own suggestion as an answer below.
Manuel Aburto (asker) Apr 22, 2020:
I will Taña.

You too, stay safe!
Taña Dalglish Apr 22, 2020:
@ Manuel Well let us know! Regards. Stay very safe!
Manuel Aburto (asker) Apr 22, 2020:
Hi again Taña:

I will try to reach him.
Taña Dalglish Apr 22, 2020:
@ Manuel Does this help? https://www.proz.com/kudoz/spanish-to-english/law-patents/76...
Spanish term or phrase: candados (incorporados a la ley)
English translation: provisos

"candado" from the DRAE 2) col. cláusula de un proyecto de ley, ratificado en ella, que fija o retrotrae su vigencia desde la presentación de tal proyecto.
Taña Dalglish Apr 22, 2020:
Okay. Thanks. Or is this direct? Can you contact the Attorney/author himself?
Manuel Aburto (asker) Apr 22, 2020:
Hi Taña,

Actually, the author of the article is a Nicaraguan attorney.

I will try to find and provide additional context.

Regards,
Taña Dalglish Apr 22, 2020:
@ Manuel Is this text general in nature, i.e. no specified country or is this Uruguay by any chance? I ask this specific question as I have found some information relating to Uruguay and their "regla candado". Or is this Nicaragua which may have been modelled on Uruguay's tax model?

Proposed translations

1 day 21 hrs
Selected

tax-avoidance safeguard

The source text is talking about "candados tributarios" such as the "Principio de Realidad Económica" and the "Incremento Injustificado de Patrimonio para ajustes del Impuesto sobre la Renta," so the "candados" in question are clearly designed to fix loopholes in the tax legislation. I think "safeguard" or "constraint" work well here, but I think you need to explain what the safeguards are designed to do, hence "tax avoidance safeguard," but it could equally be a "tax evasion safeguard" depending on how you look at it.

"If the existing legislation covering Deeds of Variation is fit for purpose and HMRC's tax avoidance safeguards are in place then is George Osborne's announcement of a review of Deeds of Variation simply a way to embarrass the leader of the opposition in the run up to the General Election?"
https://www.wrigleys.co.uk/news/professional-advisers/deeds-...

"and brief coverage of legislative tax-avoidance safeguards relating to collapsible corporations, personal holding companies, and unreasonable corporate accumulations of earnings."


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4 KudoZ points awarded for this answer.
41 mins

tax risk management /controls

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+1
7 hrs

tax lock

RIPLE THREAT Boris Johnson reveals triple tax lock to will freeze income tax, VAT & National Insurance for 5 YEARS in Tory manifesto
Patrick Knox

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Note added at 7 hrs (2020-04-23 04:21:01 GMT)
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Triple Tax Lock. In Economy. A majority Conservative government will guarantee: No rise to Income Tax No rise to National Insurance ...
Peer comment(s):
agree Lydia De Jorge : Perfect fit.
13 hrs
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13 hrs

(Mex./ Nic.) backdated /taxing statute/ loophole plug

The only problem with backdated or retrospective is that, by international convention, legislation - except in exceptional circumstance like proecution of war crimes - cannot be mad retroactive.

Otherwise, I have also noticed Taña's sources.

cf. candado: (Mex.) limiting clause (in legislation: West); predating clause (of a legilsative bill: Butterworths) > 'clause which fixes the *effectve* date of the proposal at an earlier date'.

Nowt to do with 50 Cent's Candy Store hit record. though there are stop tax-dodgers' 'help-yourself parallels'.
Example sentence:

Plug tax loopholes before fighting illegal financial flows

Reference:

http://unctad.org/en/pages/newsdetails.aspx?OriginalVersionID=1768

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17 hrs

restrictive tax rules

The context seems to be stating that the government needs to introduce rules to close tax loopholes to prevent then from being used to lower income tax. "Tax locks" in the UK sense at least refers to the locking or freezing of tax rates, which is not quite the same thing.
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Reference comments

41 mins
Reference:

http://bajio.delasalle.edu.mx/delasalle/contenidos/revistas/...

De manera que el IETU es un impuesto sobre el flujo de efectivo (2). ... De esto, podemos decir entonces que ****el IETU es como un candado al ISR para ... a que hace menos rentables las planeaciones fiscales*** en el ISR y le pone un piso a los ...

De la declaración de Alicia Bárcena, secretaria ejecutiva de la Comisión Económica para América Latina y el Caribe (CEPAL) organismo dependiente de la Organización de las Naciones Unidas responsable de promover el desarrollo económico y social de la región, estuvo de visita en nuestro país y declaró que "por su baja recaudación, alta evasión y gran cantidad de exenciones fiscales, México es, de facto, un paraíso fiscal". Asimismo, abundó en que "cuando digo que hay un paraíso fiscal de facto es porque México es un país que tributa muy poco, la carga tributaria no se eleva más allá de 11%" (11). Es por esto, que México se vio en la necesidad de establecer **candados **para así evitar (o por lo menos tratar de evitar) que las personas tanto** físicas*** como las morales dejen de tributar



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Note added at 42 mins (2020-04-22 21:23:13 GMT)
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New to me, yo hice las frases, no se un termino exacto.
Example sentence:

El gobierno de Mexico va revisar proximamente ley de Candados en cuanto a las aduanas .

Candados fiscales son leyes y requisotos que apartan fondos antes de los procesos, para mas o menos sacarles impuestos primeros, ...evitando loopholes,

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16 hrs
Reference:

Peer comments on this reference comment:
agree Taña Dalglish : Nice reference, Rebecca. From last night, I laboured with this question, so much so I asked the Asker to check with the drafter who I understand is from Nicaragua. I too thought long and hard about tax lock! Good find! Stay very safe too!
7 mins
Thanks, Taña. Stay safe too!
agree Lydia De Jorge
4 hrs
Gracias, Lidia
neutral Robert Carter : Hi Rebecca. My sense is that "candados" are policies that prevent tax avoidance through built-in obstacles, such as requiring electronic transactions, rather than locking tax rates in place.
6 hrs
Yes, I think you're right for this context. This is not a locked-in tax rate
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1 day 7 hrs
Reference:

Comments only

@ Robert Carter:

Dear Robert:

1. Did you see that I had posted this: https://www.proz.com/kudoz/spanish-to-english/law-patents/76... in the discussion box? [Entry from 2004 - candados (incorporados a la ley) - provisos). Other options provided: (clauses, safeguards, constraints (personally I don't think these are accurate).

definitions of "candado" from the DRAE 2) col. cláusula de un proyecto de ley, ratificado en ella, que fija o retrotrae su vigencia desde la presentación de tal proyecto.

2. While I did extensive research last night, I did not post anything definitive as I took looked into "tax lock". However, I questioned it & myself, given the fact that I asked, and I was told by the Asker that the document was drafted by a Nicaraguan Attorney (for Nicaragua), and tax lock appeared to me to be more applicable in a British context, at least those I looked at last night (and confirmed by Rebecca's today).

Regards and stay VERY safe!

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Note added at 1 day 7 hrs (2020-04-24 04:13:56 GMT)
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Argh, apologies. 2. ...as I too looked into "tax lock".
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