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español al inglés: Biography for Company Website General field: Mercadeo Detailed field: Recursos humanos
Texto de origen - español Después de varios años de academia y comunicación, Nano desembarcó en el mundo de los productos digitales en 2006. Primero, lideró equipos multidisciplinarios en Crossmedia para clientes como Visa y Garbarino. Cuando le picó el bichito de la usabilidad, armó el primer el equipo dedicado a esta tarea de Crossmedia.
Aventurero, en 2009 se lanzó al mundo de la consultoría UX y trabajó tanto con empresas (NatGeo, S1Gateway, Maypun, Ex-Clé) como con organismos públicos. Entre sus proyectos, se destaca la etapa de discovery y prototipado para crear el sitio de datos públicos de Argentina.
Se sumó al Design Studio LAS de EY como Líder UX y al poco tiempo tomó el desafío de liderar el equipo de Diseño de EY en el ICBC.
Aunque dice que lo apasionan la lectura y el deporte, quienes lo conocemos sabemos que su pasión es solucionar los problemas de los usuarios a través del diseño. También cuenta que cocina bien, pero por ahora la pandemia no nos permitió comprobar su destreza.
Traducción - inglés After several years of academic and communication activities, Nano disembarked in the digital products world in 2006. He first led multidisciplinary teams in crossmedia for clients like Visa and Garbarino. When he got curious about usability, he built the first team engaged in crossmedia.
An adventurer, in 2009 he dove into UX advisory and worked both for companies in the private sector (NatGeo, S1Gateway, Maypun, Ex-Clé) and for agencies in the public sector. Among his projects, the highlight comes from the discovery and prototyping stage of creating the Argentine public data site.
He joined Design Studio LAS at EY as a UX Leader and shortly after took on the challenge of leading the EY Design team for ICBC.
Although he claims to be passionate about reading and sports, those who really know him recognize that what he loves most is to design his way around users’ problems. Allegedly, he cooks delicious meals too, but we haven’t tried any of his dishes yet due to the pandemic.
español al inglés: Income Tax Impact Derived from a Potential Stock Reduction General field: Negocios/Finanzas Detailed field: Negocios / Comercio (general)
Texto de origen - español A los fines de lo dispuesto en el quinto párrafo del artículo 49 de la ley, deberán deducirse del numerador las primas de emisión.
En el caso de rescate de acciones que se hubieran emitido con prima de emisión, así como en el de distribución de esa prima, siendo el beneficiario del rescate o de la distribución el accionista suscriptor original que la integró, este podrá deducir del dividendo de rescate o de la prima distribuida, la suma del aporte realizado que constituyera la prima de emisión en la proporción de las acciones rescatadas o de la prima distribuida con relación al total de acciones emitidas o de la prima total, respectivamente.
[…]
Si se trata de acciones suscritas, todo aquello que exceda del costo computable determinado conforme lo prevé la norma, se considerará dividendo, recibiendo el tratamiento que la norma prevé para el mismo. En caso de que el rescate incluya una porción de prima de emisión y se trate del accionista que la aportó, la porción de la prima contenida en el rescate podrá restarse del dividendo mencionado, recibiendo el tratamiento de capital y por ende no sujeto a retención del IG.
En caso de tratarse de acciones adquiridas, la norma prevé un análisis adicional además del antes mencionado, considerando como resultado de compra venta a la diferencia entre el costo computable (se tomaría como precio de venta) y el costo impositivo de adquisición de las acciones. El resultado originado por dicha diferencia recibirá el tratamiento previsto por la norma para la venta de acciones. En caso de que el resultado arroje una pérdida esta podrá compensarse con el dividendo contenido en el rescate, recibiendo el tratamiento como dividendo sólo a la diferencia.
Traducción - inglés Pursuant to the fifth paragraph of section 49 of the law, the additional paid-in capital should be deducted from the numerator.
In the case of a redemption of shares issued with additional paid-in capital, as well as in the case of a distribution of such capital, being the beneficiary of the redemption or distribution the original subscriber shareholder who fully paid in those shares, such person could deduct from the redemption dividend or the distributed additional capital the amount of the contribution made that constitutes the additional paid-in capital in the proportion of the redeemed shares or the distributed additional paid-in capital in relation to the total shares issued or the total of the additional paid-in capital, respectively.
[…]
In the case of a subscription of shares, the amount that exceeds the computable cost determined as set forth in the regulation will be considered as a dividend and will be treated as such. If the redemption of shares includes a portion of additional paid-in capital and it is the shareholder who pays this amount, the portion of the additional paid-in capital from the redemption could be deducted from such dividend and this could be treated as capital, thus not being subject to any income tax withholding.
In the case of an acquisition of shares, the regulation provides for an analysis additional to the one mentioned before, considering the difference between the computable cost (that would be taken as the sale price) and the tax cost of the shares acquisition as a result of the sale. The result from such difference will receive the treatment provided for the sale of shares. If it results in a loss, this could be compensated with the dividend from the redemption, with only the difference being treated as a dividend.
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Años de experiencia: 8 Registrado en ProZ.com: Nov 2021
Hello! 👋🏻 I’m Fernanda, a Certified English-Spanish Translator and Portuguese Certified Translator in the making. Though my home base is in Buenos Aires, you can find me in Rio de Janeiro a few times a year. 🌴
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