19:15 Jun 30, 2016 |
Spanish to English translations [PRO] Bus/Financial - Internet, e-Commerce / Taxation, EDI, IVA, LatAm | |||||||
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| Selected response from: philgoddard United States | ||||||
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Summary of answers provided | ||||
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4 | receiving |
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3 | actual |
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Discussion entries: 1 | |
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actual Explanation: Looks like it might refer to the "actual beneficiary" of the revenue. El beneciario efectivo del ingreso, residente en el extranjero, aplicará la tasa de 25% sobre el total del ingreso obtenido, sin deducción alguna, debiendo efectuar la retención el prestatario si es residente en el país, o residente en el extranjero con establecimiento permanente en México. http://www.ecacontadores.mx/articulos/RegimenFiscaldelosExtr... Does it mention beneficiario anywhere above it? |
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receiving Explanation: I don't think it means "actual". DRAE says: "Hacer efectivo, va: Pagar o cobrar una cantidad, un crédito o un documento." In this case, it's obviously "cobrar", because it says "efectivo del cobro", and "cobro" means receipt or collection. So the foreign resident is receiving the payment - literally "effecting the receipt". Reference: http://dictionary.reverso.net/spanish-english/cobro Reference: http://dle.rae.es/?id=EOlq6RM |
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