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Spanish translation: exención de intermediario > ingresos extranjeros > distribuciones gravables

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	Conduit foreign income
Spanish translation:	exención de intermediario > ingresos extranjeros > distribuciones gravables
Entered by:	ezpz

05:05 Jan 13, 2023

English to Spanish translations [PRO]
Bus/Financial - Investment / Securities

English term or phrase: Conduit foreign income

Thanks in advance for your help. I am looking for a Spanish equivalent of this term related to incomes in Australia.
Here is the definition:
"Conduit foreign income" is foreign income ultimately received by a foreign resident through one or more interposed Australian corporate tax entities (including companies and some trusts). The rules in ITAA 1997 Div 802-A allow conduit foreign income to flow through Australian corporate tax entities to foreign shareholders without being taxed in Australia. When such income is on-paid to a foreign shareholder as an unfranked distribution, it is exempt from dividend withholding tax.

Javier Ceballos KudoZ activity Questions: 474 (10 open) (2 without valid answers) (89 closed without grading) Answers: 0
Local time: 10:32

exención de intermediario > ingresos extranjeros > distribuciones gravables

Explanation:
La definición es bastante clara, y también el hecho de que sea un nombre de partida particular a Australia, por esa ley ITAA 1997 Div 802-A.

Como con tu otra pregunta, no he podido encontrar una frase estándar, por lo que mi propuesta es más bien un desglose.

Esta entidad declarante provee un servicio de intermediario, por el que los ingresos derivados de actividades en el extranjero, que además se reparten a un cliente en el extranjero, son exentos de imposiciones por la hacienda de Australia.

Podrían, por ejemplo, ser dividendos gravables (unfranked dividend), por los que hay que pagar impuestos - pero estos los pagará el cliente que reciba la distribución.
Esta ley, y el nombre de esta partida, dejan claro que se debe evitar una doble imposición (double taxation).

Referencias:
- https://forum.wordreference.com/threads/unfranked-dividends....
- https://proz.com/kudoz/english-to-spanish/marketing-market-r...
- https://www.proz.com/kudoz/english-to-portuguese/business-co...

Selected response from:

ezpz
Local time: 09:32

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4 KudoZ points were awarded for this answer

Summary of answers provided

exención de intermediario > ingresos extranjeros > distribuciones gravables

ezpz

Answers

7 hrs confidence:

Conduit foreign income (unfranked distribution)

exención de intermediario > ingresos extranjeros > distribuciones gravables

ezpz
Local time: 09:32
Native speaker of:

English
PRO pts in category: 8

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