https://www.proz.com/kudoz/english-to-spanish/law-taxation-customs/6715297-straddle-period-retum.html
Oct 3, 2019 20:52
4 yrs ago
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English term

Straddle Period Retum

English to Spanish Law/Patents Law: Taxation & Customs Contract - Tax matters clause.
SenIn the following paragraph:
Buyer shall cause each Company Entity to prepare and file (or cause to be prepared and filed) all Tax Retums of such Company Entity for (i) any Tax period ending on or before the Closing Date and required to be filed after the Closing Date (a “Pre-Closing Retum”), and (ii) any Straddle Period (a “Straddle Period Retum”), in each case, in accordance with applicable Law and the Goveming Documents of such Company Entity and consistent with the past practices of such Company Entity.

I hope this is enough. Thanks

Proposed translations

2 hrs

devolución en periodo combinado

Declined
Peer comment(s):

neutral John Rynne : a return is actually "una declaración de impuestos"
7 hrs
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19 hrs

informe (fiscal) del período intermedio

Declined
saludos
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Reference comments

22 mins
Reference:

straddle period

Btw, obviously it's "return", not "retum".

A “pre-closing period” is generally any period which ends on or before the closing date and would generally include all relevant Canadian income tax periods as the target company will be deemed to have a year-end as a result of the share sale.
A “straddle period” is generally a period which includes but does not end on the closing date and, therefore, is designed to capture tax periods which “straddle” the closing date (such that the seller would be responsible for the pre-closing portion only). This concept is particularly relevant for non-income taxes and non-Canadian income taxes of the target company (such as GST or HST).


https://www.stikeman.com/en-ca/kh/tax-law/Taxes-in-Share-Pur...

Perhaps "solapamiento"?
Peer comments on this reference comment:

agree Andrea Sacchi : período de inclusión quizás también?
17 hrs
Gracias, Andrea. Podría ser...
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