This site uses cookies.
Some of these cookies are essential to the operation of the site,
while others help to improve your experience by providing insights into how the site is being used.
For more information, please see the ProZ.com privacy policy.
Servicios de traducción, edición y corrección de textos en idioma inglés y español
Account type
Freelance translator and/or interpreter, Verified member
Data security
This person has a SecurePRO™ card. Because this person is not a ProZ.com Plus subscriber, to view his or her SecurePRO™ card you must be a ProZ.com Business member or Plus subscriber.
Affiliations
This person is not affiliated with any business or Blue Board record at ProZ.com.
Access to Blue Board comments is restricted for non-members. Click the outsourcer name to view the Blue Board record and see options for gaining access to this information.
Ref.: Asesoramiento Impositivo
Precios de Transferencia
Propuesta de Servicios Profesionales
De nuestra consideración:
Tenemos el agrado de adjuntar a la presente y someter a vuestra consideración nuestra propuesta de servicios profesionales impositivos en materia de Precios de Transferencia para Genesys Telecommunications Laboratories S.R.L. .., de acuerdo con lo oportunamente convenido.
A continuación detallamos el objetivo y alcance de la misma.
I. OBJETIVO
Nuestro trabajo consistirá en el análisis de las operaciones realizadas por la Sociedad, durante el ejercicio fiscal 2012, con sociedades ubicadas en países de baja o nula imposición fiscal y con sociedades vinculadas residentes en el exterior, conforme a las normas de Precios de Transferencia existentes a la emisión del presente.
El mismo tendrá como objetivo determinar si las operaciones realizadas con las mencionadas sociedades que se encuentren sujetas a la órbita de Precios de Transferencia responden a las prácticas normales de mercado entre partes independientes, a partir de los métodos descriptos en la Ley del Impuesto a las Ganancias.
II. ALCANCE DE LA TAREA A DESARROLLAR
Nuestro trabajo consistirá en el análisis de las operaciones realizadas por la Sociedad que se encuentren sujetas a las normas de precios de transferencia, a saber:
1. Prestaciones de servicios prestadas a una sociedad vinculada del exterior.
Como planificación para poder confeccionar el Estudio de Precios de Transferencia hemos establecido una serie de etapas, a saber:
a) Análisis de las operaciones desarrolladas por la Sociedad, investigación y recopilación de datos
En esta etapa nuestro trabajo consistirá en la identificación de las principales operaciones relacionadas con la fijación de precios entre empresas vinculadas o ubicadas en países de baja o nula imposición fiscal y la documentación existente.
El mismo se realizará a través del análisis de información descriptiva y contable.
Los factores a considerar en esta etapa son principalmente las líneas de negocios existentes, información sobre ventas, políticas de precios, estructura societaria y organizativa, activos intangibles, etc.
El objetivo en esta etapa es obtener un panorama general de la Sociedad, de su industria y poder describir su estructura organizativa y las operaciones realizadas con otras sociedades.
b) Análisis Económico
En esta etapa nuestro trabajo consistirá en realizar un análisis funcional de la sociedad sobre las operaciones identificadas en la etapa anterior, seleccionar el método de precios de transferencia aplicable, obtener los valores de referencia de las empresas y/o operaciones comparables y establecer sugerencias preliminares.
El mismo se realizará a partir de la identificación y análisis de los riesgos y funciones económicas, revisión de acuerdos de precios y contratos, análisis de tendencias económicas, aplicación de los valores de referencia y confirmación de su comparabilidad.
El objetivo en esta etapa es concluir el análisis funcional y de riesgo, a través de una descripción de las funciones y riesgos asumidos por cada entidad participante en las operaciones bajo análisis, así como finalizar el análisis económico mediante la selección del método y su justificación, descripción de información sujeta a análisis, su comparabilidad y determinación del resultado.
c) Recomendaciones y Conclusión
Esta última etapa de nuestro trabajo consistirá en finalizar el análisis y llegar a la conclusión final, documentar el trabajo e incorporar los comentarios que surgen de las reuniones finales de la etapa anterior.
Se confeccionará el Informe Final que contendrá la descripción de las operaciones, metodología aplicada, argumentos que la soporten, compilación de la información producida por la Sociedad, y evaluación y determinación de los eventuales ajustes a imputar en caso de corresponder en la declaración jurada requerida por la Administración.
Finalmente, como resultado de todo el trabajo expuesto precedentemente suministraremos a la Sociedad:
• Un Informe Final sobre Precios de Transferencia en los términos establecidos por el Poder Ejecutivo Nacional y la Administración Federal de Ingresos Públicos, descripto en la etapa c).
III. CONFECCION DE DECLARACIONES JURADAS
En cumplimiento de la normativa vigente se deben presentar cuatro declaraciones juradas:
• D.D.J.J. semestrales en las que se informan las transacciones efectuadas con empresas vinculadas y/o paraísos fiscales.
• Declaración jurada anual
• Declaración jurada por las transacciones efectuadas con empresas independientes.
• F969 descriptivo de las operaciones objeto del estudio, el mismo se presenta junto con la declaración jurada del impuesto a las ganancias.
La confección de todas ellas se encuentra incluida en el presente presupuesto.
IV. ESTIMACION DE HONORARIOS PROFESIONALES
Los honorarios propuestos no atienden exclusivamente al tiempo a insumir en la realización de nuestra tarea, sino que además se basan en el nivel de experiencia, especialización y conocimiento del personal necesario para la concreción del trabajo, así como también la responsabilidad comprometida para brindar los servicios requeridos.
Es por ello que, teniendo en cuenta la cantidad de horas a insumir, hemos estimado para la realización del trabajo descripto, honorarios profesionales por un total de veinte mil pesos
Respecto a los tiempos de entrega, hemos estimado que la realización total del trabajo, desde la recopilación de datos hasta la confección del Informe Final, nos demandará aproximadamente 10 semanas.
Es importante destacar que, dentro de la mencionada presupuestación, hemos considerado un alto grado de participación del personal de la Sociedad en el análisis de las operaciones realizadas; en la obtención de la información, análisis de comparación y de razonabilidad de los datos obtenidos; y en la preparación de la documentación y respaldos probatorios requeridos por la Administración Federal de Ingresos Públicos.
Finalmente, hacemos propicia la oportunidad para saludarles con nuestra mayor consideración, no sin antes expresar nuestro beneplácito por haber sido considerados para la eventual realización de las tareas descriptas, las que de ser aceptadas recibirán nuestra mejor atención.
Aceptamos los servicios y términos de la presente carta.
Por:
_____________________________
(Nombre de funcionario del cliente)
_____________________________
(Puesto)
_____________________________
(Fecha)
Translation - English Buenos Aires, January 9, 2013
To:
GENESYS TELECOMMUNICATIONS LABORATORIES S.R.L.
Ref.: Tax Advice
Transfer Pricing
Professional Services Proposal
To whom it may concern:
We are very pleased to hereby submit to your consideration this proposal for professional tax services on Transfer Pricing for Genesys Telecommunications Laboratories S.R.L., according to what was duly agreed upon.
We will describe the purpose and scope of our proposal below.
I. PURPOSE
Our services will involve the analysis of the operations carried out by the Company during the taxable year 2012 with companies located in countries imposing little or no taxes and with foreign related companies, pursuant to the Transfer Prices Guidelines existing at the date of issuance hereof.
Our purpose will be to determine if the operations carried out with said companies which are subject to the scope of Transfer Pricing are in line with the common market practice between independent parties, according to the methods described by the Income Tax Law.
II. SCOPE OF TASKS TO BE PERFORMED
Our services will involve the analysis of the operations carried out by the Company which are subject to the Transfer Pricing Guidelines, such as:
1. Services rendered to a foreign related company
In order to prepare a Transfer Pricing Study we have established the following stages:
a) Analysis of the operations carried out by the Company, investigation and data collection.
In this stage, our services will encompass the identification of the main operations connected with Transfer Pricing between related companies or those located in countries imposing little or no taxes, as well as the relevant existing documentation.
Said tasks will be performed through the analysis of descriptive and accounting information.
The factors to be considered in this stage are mainly: the existing lines of business, the information on sales, the pricing policies, the corporate and organizational structure, the intangible assets, etc.
The purpose of this stage is to obtain a general view of the Company and its industry and to be able to describe its organizational structure and the operations carried out with other companies.
b) Economic Analysis
During this stage, our services will involve preparing a functional analysis of the Company based on the operations identified in the previous stage, selecting the Transfer Pricing method to be applied, obtaining price references from other companies and/or comparable operations and establishing preliminary suggestions.
Said tasks will be performed through the identification and analysis of risks and economic functions, the revision of pricing agreements and contracts, the analysis of economic tendencies, the application of price references and the confirmation of their comparability.
The purpose of this stage involves concluding the functional and risk analysis through the description of the functions and risks assumed by each company involved in the analyzed operations, and finishing the economic analysis through the selection of the method and its justification, the description of the information under analysis, its comparability and the determination of its result.
c) Suggestions and Conclusion
This final stage will involve finishing the analysis and reaching a final conclusion as well as documenting the analysis and incorporating the comments arising from the final meetings in the previous stage.
A Final Report will be prepared with the description of the operations, the applied methodology, the supporting arguments, the collection of the information provided by the Company and the evaluation and determination of the possible adjustments to be performed, if applicable, in the tax return required by the Argentine Internal Revenue Service.
Finally, as a result of the tasks previously explained, we will provide your Company with:
• A final Report on Transfer Pricing as established by the Argentine Executive Power and the Argentine Internal Revenue Service, described in stage c).
III. PREPARATION OF TAX RETURNS
In compliance with the legislation in force, four tax returns must be filed:
• Tax return filed on a bi-annual basis, in which the operations carried out with related companies and /or tax havens are informed.
• Tax return filed on an annual basis.
• Tax return describing the operations executed with independent companies.
• Form F969 describing the operations analyzed herein, which must be filed together with the Income Tax return.
The preparation of all such tax returns is included in this professional services proposal.
IV. PROFESSIONAL FEES
The proposed fees are based not only on the time the rendering of our services will take, but also on the level of expertise, specialization and knowledge of the professionals required to complete the job, as well as the assumed responsibility to render the required services.
Therefore, based on the estimated project duration, the professional fees required to complete this job amount to ARS 20,000 (twenty thousand Argentine pesos) in total.
As regards the deadline, we consider that the performance of all tasks, since the collection of the data to the preparation of the Final Report, will take us approximately 10 weeks.
It is important to highlight that in this proposal we require a high degree of participation of the Company’s staff in the analysis of the operations carried out, in the collection of data, in the comparison and reasonability analysis of obtained data and in the preparation of supporting documents required by the Argentine Internal Revenue Service.
Finally, we would like to take this opportunity to greet you and express our sincerest thanks for your interest in our proposal, which, if accepted, will receive the best possible attention.
We accept the services and terms established herein.
By:
_____________________________
(Name of Company Officer)
_____________________________
(Title)
_____________________________
(Date)
Spanish to English: Sistema de frenado electroneumático y suministro de aire / E-P Braking and Air Supply General field: Tech/Engineering Detailed field: Transport / Transportation / Shipping
Source text - Spanish Sistema de frenado electroneumático y suministro de aire
Los trenes utilizan un sistema de frenado electroneumático controlado por computadora que cuenta con las funciones de frenos de servicio y frenos de emergencia. El sistema de frenado electroneumático consiste en un sistema de suministro de aire, un sistema de control de frenado, un equipo de frenos de base, un sistema anti-bloqueo de frenos y otros equipos auxiliares de suministro de aire.
El sistema de suministro de aire proporciona aire comprimido al sistema de frenado electroneumático, al sistema de suspensión de aire, al pantógrafo, a los acoples, etc.
El sistema de frenado electroneumático utiliza una unidad de control de frenos eléctrica y un hardware de control que utiliza un micro procesador. Este sistema combina el frenado eléctrico con el frenado neumático.
Translation - English E-P Braking and Air Supply
The train employs the computer-controlled simulative E-P braking system, which has the functions of service brake, emergency brake. The E-P braking system consists of air supply system, braking control system, foundation braking equipment, anti-skid system and other auxiliary air supply equipment.
Air supply system provides compressed air to E-P braking system, air spring (suspension) system, pantograph and coupler, etc.
E-P braking system employs the simulative brake control unit, and the control hardware uses micro processor. The system has the function to combine electric braking with pneumatic braking.
Get help on technical issues / improve my technical skills
Learn more about additional services I can provide my clients
Learn more about the business side of freelancing
Transition from freelancer to agency owner
Bio
My name is Karina Maril and I am an English Sworn Translator who lives and works in Buenos Aires, Argentina.
I graduated from the most prestigious university in Argentina, the University of Buenos Aires, which forms professionals of the highest level. Moreover, I am a member of the Sworn Translators' Association of the City of Buenos Aires and a member of the Certified PRO Network from English to Spanish.
I have worked as a freelance translator since 2008 for translation agencies, end clients, and other colleagues, both from English to Spanish and Spanish to English. Moreover, I also work as a Court Interpreter in the City of Buenos Aires.
Some of my fields of specialization are contracts, corporations, financial statements, and commercial law. However, my command of both languages and diverse work experience has made me familiar with idiomatic and formal usage and highly accomplished at handling technical vocabulary in all areas of knowledge.
Experience in legal and business field:
Judgments, court files, letters rogatory, official letters issued by the court
Powers of attorney, deeds, wills and any kind of notarial records
Academic reports, degrees and other documents related to education
Certificates, passports and any other kind of personal documents
Sworn translations of any kind of documents
Contracts, financial statements, bylaws,
Minutes of the Board of Directors and Shareholders’ Meetings
Documents within the Human Resources and Marketing areas
Experience in technical-scientific field:
Energy, oil, gas
Newspaper articles, technical manuals and brochures
Researches and technical-scientific documents, patents
IT material and translation of software for insurance company
Experience in life sciences (medicine, biology, etc.):
Transcription/translation of support groups meetings for people with VIH and other STD.
Translation of practical information leaflets for health workers, educators and community carers on HIV, AIDS and sexually transmitted infections covering care, support and prevention
Translations specialized in Ophthalmic Equipment & Instruments
Translation of papers on respiratory pathology “Assessing the impact that external factors have on respiratory mechanics assessed using a specific photogrammetric model”
Translation of material of the company HAWKEYE BREEDERS (export facility, with the ability to ship semen from qualified bulls to points all around the world)
Experience in literary translation:
Translation of the book "Secrets of embrace. Making you aware of how Tango must be learned", by Rubén Véliz. EDITORIAL:DUNKEN
Finally, I also offer editing and proofreading services both in Spanish and English as well as consecutive interpretation services.
This user has earned KudoZ points by helping other translators with PRO-level terms. Click point total(s) to see term translations provided.
Member since May '13
Expertise 
