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Freelance translator and/or interpreter, Verified site user
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Affiliations
This person is not affiliated with any business or Blue Board record at ProZ.com.
Services
Translation, Editing/proofreading, Transcription
Expertise
Specializes in:
Law: Taxation & Customs
Government / Politics
Law (general)
Also works in:
Social Science, Sociology, Ethics, etc.
Real Estate
Law: Contract(s)
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Rates
English to Italian - Rates: 0.10 - 0.16 EUR per word / 30 - 40 EUR per hour French to Italian - Rates: 0.10 - 0.16 EUR per word / 30 - 40 EUR per hour Italian to English - Rates: 0.10 - 0.16 EUR per word / 30 - 40 EUR per hour German to Italian - Rates: 0.10 - 0.16 EUR per word / 30 - 40 EUR per hour Portuguese to Italian - Rates: 0.10 - 0.16 EUR per word / 30 - 40 EUR per hour
Italian to English: CONCORRENZA FISCALE INTERNAZIONALE
Source text - Italian Lo Stato ha un’esigenza di gettito non facilmente comprimibile (o, comunque non comprimibile, oltre un certo limite, se non a discapito dei servizi forniti). Pertanto, la concorrenza fiscale causata da regimi fiscali particolarmente generosi ( ), per una logica compensativa, ha come pratica conseguenza lo spostamento della pressione fiscale degli Stati membri da forme d’attività economica facilmente delocalizzabili (principalmente i capitali) alle basi imponibili derivanti dal fattore produttivo ‘lavoro’ (formato tanto dal salario dei dipendenti quanto dall’utile generato dall’attività d’impresa) che è - per definizione - il fattore economico meno mobile. Il Codice di condotta rappresenta dunque la reazione comune alle conseguenze dell’importante differenziale, tutt’ora esistente, tra la mobilità dei lavoratori e quella dei capitali all’interno del Mercato unico.
Translation - English Governments’ need for revenues cannot be lowered easily (or at least beyond a certain limit) unless at the expense of services provided. Therefore, the tax competition generated by particularly generous tax regimes( ), out of the logic of compensation, results in the shift in the tax burden of Member States from the factors of production that can be easily delocalised (capital, mainly) to the base of “labour” (consisting of employees’ wages and business profits), which is by definition the less mobile factor. The Code of Conduct therefore epitomizes the common reaction to the consequences of the still existing significant differential between labour and capital mobility within the Single Market.
English to Italian: OECD Transfer Pricing Guidelines
Source text - English Nearly every MNE group must arrange for a wide scope of services to
be available to its members, in particular administrative, technical, financial and
commercial services. Such services may include management, coordination and
control functions for the whole group. The cost of providing such services may
be borne initially by the parent, by a specially designated group member
("a group service centre"), or by another group member. An independent
enterprise in need of a service may acquire the services from a service provider
who specialises in that type of service or may perform the service for itself
(i.e., in house). In a similar way, a member of an MNE group in need of a service
may acquire it directly or indirectly from independent enterprises, or from one or
more associated enterprises in the same MNE group (i.e., intra-group), or may
perform the service for itself.
Translation - Italian Quasi tutti i gruppi multinazionali stipulano degli accordi per fornire ai propri membri una vasta gamma di servizi amministrativi, tecnici, finanziari e commerciali. Detti servizi possono includere gestione, coordinamento e funzioni di controllo per l'intero gruppo. Il costo per la fornitura di tali servizi può essere sostenuto inizialmente dalla società madre, da un membro del gruppo specificamente designato ("un centro servizi del gruppo"), o da un altro membro del gruppo. Un’impresa indipendente che ha bisogno di un servizio può acquisire lo stesso da un fornitore specializzato in quel tipo di servizi o farsene carico essa stessa (ossia, al proprio interno). Analogamente, un membro di un gruppo multinazionale che necessita di un servizio può acquisire il medesimo direttamente o indirettamente da una società indipendente o da una o più imprese associate facenti capo alla stessa multinazionale (intra-gruppo) o può farsene carico esso stesso.
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Translation education
Other - Liceo Linguistico Nostra Signora- Modern Language Studies
Experience
Years of experience: 31. Registered at ProZ.com: Aug 2003.
I work as a freelance translator and consultant in a range of legal fields, such as contract law, civil and criminal law proceedings, finance and taxation.
I have built my work upon the solid framework of research method developed during my studies in Law and my professional experiences in different business sectors, especially while working for the International Relations Office of the Italian Ministry of Economy and Finance (Translation and editing of the major part of the 1997 OECD Report “Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations” and relevant reviews).
I deal with the various aspects of law, from more theoretical subjects of jurisprudence to specific technicalities (essays, manuals, contracts, records of legal proceedings, briefs). In particular, I have worked for the University of Rome La Sapienza. I translated the major part of “Customs Law of the European Union“ by Massimo Fabio (Wolters Kluwer), a manual for traders operating cross-border.
Keywords: international taxation, revenue and customs, automotive marketing sector
diritto internazionale, diritto tributario internazionale, settore marketing automobilistico
