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1 model tax treaty
1) Экономика: типовое соглашение о налогообложении -
2 OECD model tax treaty
Fisc. modèle de convention fiscale de l'OCDEEnglish-French dictionary of law, politics, economics & finance > OECD model tax treaty
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3 типовая конвенция об избежании двойного налогообложения
Taxes: model tax treatyУниверсальный русско-английский словарь > типовая конвенция об избежании двойного налогообложения
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4 типовое соглашение о налогообложении
Economy: model tax treatyУниверсальный русско-английский словарь > типовое соглашение о налогообложении
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5 asesor
adj.advisory, consulting, counseling, instructional.m.adviser, advisor, assessor, consultant.* * *► adjetivo1 advisory► nombre masculino,nombre femenino1 adviser, consultant\asesor,-ra de imagen image consultantasesor,-ra fiscal tax advisor* * *1. (f. - asesora)nounconsultant, advisor2. (f. - asesora)adj.* * *asesor, -a1.ADJ advisory2.SM / F adviser, consultantasesor(a) administrativo/a — management consultant
asesora del hogar — Cono Sur maid
asesor(a) financiero/a — financial adviser
asesor(a) jurídico/a — legal adviser
asesor(a) técnico/a — technical adviser o consultant
* * *I II- sora masculino, femenino advisor*, consultant* * *= advice worker, adviser [advisor, -USA], advisory, consultant, counsellor [counselor, -USA], referee, publication referee, assessor, top aide, spinner, spin doctor, consultative.Ex. NACAB have a research project to develop a mini-information pack that could be used by peripatetic advice workers.Ex. Recent action by government advisers has resulted in 'subject weightings' being applied to all courses in public sector higher education.Ex. The European Economic Community (EEC) Treaty of 25 March 1957 endowed the European Parliament with ' advisory and supervisory powers'.Ex. The American Library Association invited Lubetzky to the Library of Congress as a consultant on bibliographic policy.Ex. Also, the students are encouraged to explore subjects on interest to them in their school libraries and report on their investigations, either orally or in writing, to a teacher who serves as a kind of counselor or mentor for the project.Ex. The contributions are input to the data base, then referred and any suggestion made by the referee are communicated through the data base to the editor.Ex. This does not imply that the abstractor becomes a publication referee, trying to second-guess decisions already made by editors.Ex. This article examines the role of the external assessor in the process of reviewing academic libraries.Ex. Kelly reportedly said that top aides of Prime Minister Tony Blair had 'sexed up' intelligence reports to help justify an invasion of Iraq.Ex. The writer discusses how presidential spinner Ari Fleischer responded to questions about the proposed war with Iraq.Ex. The author suggests that the spin doctor is a new communication role, and raises questions about its relationship to the traditional public relations model.Ex. To this end some consultative procedure is to be recommended.----* asesor académico = education officer.* asesor de información = information consultant.* asesor de salidas profesionales = career(s) adviser.* asesor económico = financial consultant.* asesor estudiantil = education officer.* asesor financiero = financial advisor, financial consultant.* asesor fiscal = fiscal officer.* asesor legal = legislative assistant.* asesor moral = guidance counsellor, ethicist.* asesor principal = senior adviser, senior consultant.* asesor técnico de bibliotecas = library consultant.* asesor técnico en construcción de bibliotecas = library building consultant.* comité asesor = advisory committee, consultative committee.* enviar a un asesor experto = refer.* grupo asesor = advisory group.* Grupo Asesor sobre Redes (NAG) = Network Advisory Group (NAG).* * *I II- sora masculino, femenino advisor*, consultant* * *= advice worker, adviser [advisor, -USA], advisory, consultant, counsellor [counselor, -USA], referee, publication referee, assessor, top aide, spinner, spin doctor, consultative.Ex: NACAB have a research project to develop a mini-information pack that could be used by peripatetic advice workers.
Ex: Recent action by government advisers has resulted in 'subject weightings' being applied to all courses in public sector higher education.Ex: The European Economic Community (EEC) Treaty of 25 March 1957 endowed the European Parliament with ' advisory and supervisory powers'.Ex: The American Library Association invited Lubetzky to the Library of Congress as a consultant on bibliographic policy.Ex: Also, the students are encouraged to explore subjects on interest to them in their school libraries and report on their investigations, either orally or in writing, to a teacher who serves as a kind of counselor or mentor for the project.Ex: The contributions are input to the data base, then referred and any suggestion made by the referee are communicated through the data base to the editor.Ex: This does not imply that the abstractor becomes a publication referee, trying to second-guess decisions already made by editors.Ex: This article examines the role of the external assessor in the process of reviewing academic libraries.Ex: Kelly reportedly said that top aides of Prime Minister Tony Blair had 'sexed up' intelligence reports to help justify an invasion of Iraq.Ex: The writer discusses how presidential spinner Ari Fleischer responded to questions about the proposed war with Iraq.Ex: The author suggests that the spin doctor is a new communication role, and raises questions about its relationship to the traditional public relations model.Ex: To this end some consultative procedure is to be recommended.* asesor académico = education officer.* asesor de información = information consultant.* asesor de salidas profesionales = career(s) adviser.* asesor económico = financial consultant.* asesor estudiantil = education officer.* asesor financiero = financial advisor, financial consultant.* asesor fiscal = fiscal officer.* asesor legal = legislative assistant.* asesor moral = guidance counsellor, ethicist.* asesor principal = senior adviser, senior consultant.* asesor técnico de bibliotecas = library consultant.* asesor técnico en construcción de bibliotecas = library building consultant.* comité asesor = advisory committee, consultative committee.* enviar a un asesor experto = refer.* grupo asesor = advisory group.* Grupo Asesor sobre Redes (NAG) = Network Advisory Group (NAG).* * *‹consejo/junta› advisoryingeniero asesor consulting o consultant engineermasculine, feminineadvisor*, consultantCompuestos:● asesor de imagen, asesora de imagenmasculine, feminine public relations consultant o advisor● asesor financiero, asesora financieramasculine, feminine financial adviser● asesor fiscal, asesora fiscalmasculine, feminine tax consultant o advisor*● asesor militar, asesora militarmasculine, feminine military advisor*● asesor técnico, asesora técnicamasculine, feminine technical consultant o advisor** * *
asesor
‹arquitecto/ingeniero› consultant ( before n)
■ sustantivo masculino, femenino
advisor( conjugate advisor), consultant
asesor,-ora
I sustantivo masculino y femenino adviser
asesor fiscal, tax advisor
II adjetivo advisory
' asesor' also found in these entries:
Spanish:
asesora
- consejero
English:
adviser
- advisory
- assessor
- consultant
- counsellor
- counselor
- financial adviser
- legal adviser
- aide
* * *asesor, -ora♦ adjadvisory♦ nm,fadviserasesor científico [de gobierno] scientific adviser; [de programa televisivo] scientific consultant;asesor financiero financial adviser;asesor fiscal tax adviser;Chile asesora del hogar maid;asesor de imagen image consultant;asesor jurídico legal adviser;asesor militar military adviser* * *I adj advisoryII m, asesora f consultant, advisor, Bradviser* * *: advisor, consultant -
6 devolver
v.1 to give back (retornar) (delivered or paid).si no queda satisfecho, le devolvemos el dinero (lo alquilado)(producto defectuoso, carta)(cambio) if you're not satisfied, we'll refund you o give you back the moneysi ya lo tiene, ¿lo puedo devolver? if he already has it, can I bring it back? (en tienda)Ella devolvió su afecto She reciprocated his affection.Le devolví a María su carro I gave María back her car.2 to return (corresponder) (favor, visita).nunca me devuelves las llamadas you never call me backMaría devolvió el bolso Mary returned the purse.El programa devuelve errores comunes The program returns common errors.3 to pass back (pelota).4 to bring or throw up.5 to throw up.tener ganas de devolver to feel like throwing up6 to vomit, to throw up.María devolvió la comida que le cayó mal Mary vomited the food that was bad.7 to be given back to.Se me devolvió la cartera The wallet was given back to me.* * *1 (volver algo a un estado anterior) to put back, return2 (por correo) to send back, return3 (restituir un dinero) to refund, return4 (una visita, un cumplido, etc) to return, pay back5 (restaurar) to restore, give back* * *verb1) to return, give back2) refund3) vomit* * *( pp devuelto)1. VT1) (=retornar) [+ algo prestado, robado] to give back, return; [+ carta, llamada, pelota, golpe] to return; [+ polizón, refugiado] to return, send back¿cuándo tienes que devolver esos libros? — when do you have to take back o return those books?
leyó la nota y se la devolvió — she read the note and handed o gave it back to him
si nos devuelve el envase le descontamos 50 céntimos — if you bring back o return the container you'll get a 50-cent discount
2) (Com)a) (=rechazar) [+ producto, mercancía] [en mano] to take back, return; [por correo] to send back, returndevolvió el abrigo a la tienda — he took the coat back to the shop, he returned the coat to the shop
si a su hijo no le gusta lo puede devolver — if your son doesn't like it you can return it o bring it back
si desea devolverlo, usted se hace cargo de los gastos del envío — if you choose to send it back o return it you have to pay the postage
b) (=reembolsar) [+ dinero] [de una compra] to refund, give back; [de un préstamo] to pay backsi no está satisfecho con la compra le devolvemos su dinero — if you are not satisfied with your purchase we will refund your money o give you your money back
¿cuándo me vas a devolver el dinero que te presté? — when are you going to pay me back o give me back the money I lent you?
c) [+ cambio] to give, give backme tiene que devolver cuatro euros — you have to give me back four euros, you owe me four euros
d) (Econ) [+ cheque sin fondos] to return3) (=corresponder) [+ cumplido, favor] to return¿cuándo me vais a devolver la visita? — when are you going to pay a return visit o to return the visit?
¿cómo podría devolverte este favor? — how can I ever return this favour?
4) (=restituir)a) [+ salud, vista] to restore, give backb) [a su estado original] to restoreel sonido del teléfono me devolvió a la realidad — the sound of the telephone brought me back to reality
5) liter [+ imagen] to reflect6) (=vomitar) to bring up2.VI (=vomitar) to be sick3.See:* * *1.verbo transitivo1)a) ( restituir) < objeto prestado> to return, give back; < dinero> to give back, pay back; < envase> to return, take back; < objeto comprado> to bring/take... backdevuélvelo a su lugar — put it back in its place; (+ me/te/le etc)
me devolvieron los documentos, pero no el dinero — I got my papers back, but not the money
le di diez pesos, me tiene que devolver dos — I gave you ten pesos, you need to give me two back
c) (Fin) < letra> to return2) ( corresponder) <visita/favor> to return3) ( vomitar) to bring up, throw up2.devolver vi to be sick3.devolverse v pron (AmL exc RPl) ( regresar) to go/come/turn back* * *1.verbo transitivo1)a) ( restituir) < objeto prestado> to return, give back; < dinero> to give back, pay back; < envase> to return, take back; < objeto comprado> to bring/take... backdevuélvelo a su lugar — put it back in its place; (+ me/te/le etc)
me devolvieron los documentos, pero no el dinero — I got my papers back, but not the money
le di diez pesos, me tiene que devolver dos — I gave you ten pesos, you need to give me two back
c) (Fin) < letra> to return2) ( corresponder) <visita/favor> to return3) ( vomitar) to bring up, throw up2.devolver vi to be sick3.devolverse v pron (AmL exc RPl) ( regresar) to go/come/turn back* * *devolver11 = return, send back, hand over, refund.Ex: For example, when documents on hold are returned, their document number are placed in the held-document-available queue.
Ex: It has been estimated that computers 1000 times faster than today's fastest supercomputers will be needed by the late 1980s to process the amount of data sent back by surveillance satellites.Ex: Eventually, teachers should be able to ' hand the chalk over to the students' and take a back seat.Ex: The tax will be refunded but there will be a budgetary shortfall until the refund is received and extra funding will be needed to tide libraries over this period.* devolver el afecto = return + Posesivo + affection.* devolver el importe = refund + payment.* devolver el sentido a la vida = put + meaning + back in + Posesivo + life.* devolver las esperanzas = a new lease of life.* devolver la vida = bring + Nombre + back to life.* devolver un favor = return + a favour.* devolver un pago = refund + payment.* no devolverse = be non-refundable.devolver22 = puke, throw up.Ex: The word ' puke' is sometimes considered offensive.
Ex: He fell so hard that it made him throw up and both his legs swelled and went black and blue.* * *vtA1 (restituir) ‹objeto prestado› to return, give back; ‹dinero› to give back; ‹envase› to return, take backtengo que devolver los libros a la biblioteca I have to take the books back to the librarysi le quedara grande la puede devolver if it's too big you can bring/take it backdevolver al remitente return to senderdevuélvelo a su lugar put it back in its place(+ me/te/le etc): me devolvieron los documentos, pero no el dinero I got my papers back, but not the money¿me podrías devolver el dinero que te presté? could you give o pay me back the money I lent you?lo llevé a la tienda y me devolvieron el dinero I took it back to the shop and they gave me my money back o they refunded my money o they gave me a refundle di diez pesos, me tiene que devolver dos I gave you ten pesos, you need to give me two backel teléfono me devolvía las monedas the telephone kept rejecting my coinsla operación le devolvió la vista the operation restored his sight o gave him back his sightel espejo le devolvió una imagen triste ( liter); it was a sad figure that he saw reflected in the mirror ( liter)aquel triunfo le devolvió la confianza en sí mismo that triumph gave him back his self-confidence2 ‹preso› to return; ‹refugiado› to return, send back3 ( Fin) ‹letra› to returnB (corresponder) ‹visita/favor/invitación› to returnalgún día podré devolverte este favor I'll return the favor one day, I'll do the same for you one dayya es hora de que les devolvamos la invitación it's time we had them back o returned their invitation■ devolvervi( AmL exc RPl) (regresar) to go/come/turn back* * *
devolver ( conjugate devolver) verbo transitivo
1
‹ dinero› to give back, pay back;
‹ envase› to return;
‹ objeto comprado› to bring/take … back;
devolverle algo a algn to return sth to sb;
‹ dinero› to give o pay sth back to sb;
el teléfono me devolvía las monedas the telephone kept rejecting my coins;
la operación le devolvió la vista the operation restored his sight
2 ( corresponder) ‹visita/favor› to return
3 ( vomitar) to bring up, throw up (colloq)
verbo intransitivo
to bring up;
devolverse verbo pronominal (AmL exc RPl) ( regresar) to go/come/turn back
devolver
I vtr (un libro, objeto) to give back, return
(dinero) to refund
II vi (vomitar) to vomit, throw up
' devolver' also found in these entries:
Spanish:
casco
- creces
- pelota
- reanimar
- vómito
- devuelva
English:
borrower
- bring back
- call back
- get back
- give back
- hand back
- hit back
- honesty
- move back
- pass back
- pay back
- reciprocate
- refund
- repay
- restoration
- restore
- return
- send back
- shoot back
- sick
- take back
- throw back
- throw up
- bounce
- bring
- give
- hit
- pay
- puke
- take
- throw
* * *♦ vt1. [restituir] [lo entregado o prestado] [automóvil, dinero, llaves] to give back (a to); [lo alquilado] [automóvil, televisor, videocinta] to take back, to return (a to); [producto defectuoso] to return (a to); [préstamo, crédito] to repay (a to);si no queda satisfecho, le devolvemos el dinero if you're not satisfied, we'll refund you o give you back the money;me devolvieron el dinero they gave me a refund, they gave me my money back;¿qué plazo tienes para devolver los libros? when do you have to take the books back (by)?;es un regalo para mi sobrino… si ya lo tiene, ¿lo puedo devolver? it's a present for my nephew… if he already has it, can I bring it back?;precio exacto: esta máquina no devuelve cambio [en letrero] please insert the exact amount: no change given;el Senado devolvió el proyecto de ley al Congreso con muchas enmiendas the Senate sent the bill back to the Congress with lots of amendments;me devolvieron la carta por un error en las señas the letter was returned to me because it was not properly addressed2. [volver a dar] to give back, to restore;le devolvió la alegría it made him feel happy again;el triunfo devolvió la confianza al equipo the victory gave the team back its confidence;este aparato le devuelve la audición en un 70 por ciento this device will give you back 70 percent of your hearingdevuelve los discos a su sitio put the disks back (where they belong);devolvieron a los refugiados a su país de origen they sent the refugees back to their country of origin4. [corresponder a] [favor, visita] to return;devolver un agravio a alguien to pay sb back for an insult;devolver los insultos a alguien to insult sb back;le devolví el favor que me había hecho I returned the favour he had done me;me dio un bofetón, pero yo se lo devolví he slapped me, but I slapped him back;aún no me ha devuelto carta he still hasn't written back to me;nunca me devuelves las llamadas you never call me back;habrá que devolverle la invitación we'll have to return the invitation o invite him in return5. [pelota] to pass back;Jones devolvió la pelota a su portero Jones passed the ball back to the goalkeeper;le devolvió la pelota no invitándole a su fiesta she returned the compliment by not inviting him to her party6. [vomitar] to throw o bring up♦ vito throw up;tener ganas de devolver to feel like throwing up* * *<part devuelto> v/t1 give back, return;devuélvase al remitente return to sender2:devolver el cambio give change4 fam ( vomitar) throw up fam* * *devolver {89} vt1) : to return, to give back2) reembolsar: to refund, to pay back3) : to vomit, to bring updevolver vi: to vomit, to throw up* * *devolver vb¿cuándo me devolverás el compact disc? when are you going to give me my CD back?4. (dinero) to refund / to give back -
7 law
1) право ( в объективном смысле)2) закон3) общее право5) юстиция; юристы•according to law — в соответствии с правом, с законом; правомерно | соответствующий праву, закону; правомерный, законный;
law and order — правопорядок;
law and usage of Parliament — парламентский обычай;
law as amended — закон в изменённой редакции;
law as fact — право как факт, право как сущее;
law as norm — право как норма, право как должное;
at law — в соответствии с правом, в силу права, в области права; в рамках общего права;
law Christian — церковное право;
contrary to law — в противоречии с правом; в противоречии с законом | противоречащий праву; противоречащий закону;
law due to expire — закон с истекающим сроком действия;
law for the time being — закон, действующий в настоящее время;
law in force — 1. действующее право 2. действующий закон;
in law — по закону;
contemplation in law — 1. юридически значимые намерения, цель 2. точка зрения закона;
law in vigour — действующий закон;
law martial — военное положение;
law merchant — торговое право; обычное торговое право;
law spiritual — церковное право;
to be in trouble with the law — вступить в конфликт с законом;
to carry law into effect — ввести закон в действие;
to clarify the law — разъяснить смысл правовой нормы, закона;
to consult the law — обратиться за разъяснением к закону; обратиться за консультацией к юристу, к адвокату;
to continue existing law — продлевать действие существующей правовой нормы, закона;
to create new law — создавать новую правовую норму; принимать (новый) закон;
to elaborate the law — разрабатывать закон;
to emerge as law — обретать силу закона;
to get into difficulty with the law — вступить в конфликт с законом;
to go to law — обратиться к правосудию;
to keep law current — модернизировать право, закон;
to make laws — законодательствовать;
to practice law — заниматься юридической [адвокатской] практикой;
to provide for by law — предусмотреть законом, узаконить;
to restate the law — переформулировать, перередактировать правовую норму, закон;
to stand to the law — предстать перед судом;
to strain the law — допустить натяжку в истолковании закона;
to teach law — преподавать право;
law unacted upon — закон, который не соблюдается;
within the law — в рамках закона, в пределах закона
- law of armslaw of international organizations — право, регулирующее деятельность международных организаций
- law of civil procedure
- law of conflict of laws
- law of conflict
- law of contract
- law of copyright
- law of corrections
- law of crimes
- law of crime
- law of criminal procedure
- law of domestical relations
- law of domestic relations
- law of employment
- law of equity
- law of evidence
- law of God
- law of honour
- law of industrial relations
- law of international trade
- law of landlord and tenant
- law of marriage
- law of master and servant
- law of merchants
- law of merchant shipping
- law of nations
- law of nature
- law of neighbouring tenements
- law of obligation
- law of outer space
- law of peace
- law of personal property
- law of persons
- law of power
- law of practice
- law of prize
- law of procedure
- law of property
- law of quasi-contract
- law of real property
- law of shipping
- law of substance
- law of succession
- law of taxation
- law of the air
- law of the case
- law of the church
- law of the Constitution
- law of the court
- law of the flag
- law of the land
- law of the sea
- law of the situs
- law of the staple
- law of torts
- law of treaties
- law of trusts
- law of war
- abnormal law
- absolute law
- actual law
- adjective law
- adjective patent law
- administrative law
- admiralty law
- admitted law
- agrarian law
- air carriage law
- ambassadorial law
- American Indian law
- American international law
- Antarctic law
- anti-corrupt practices laws
- antipollution laws
- anti-trust laws
- antiunion laws
- applicable law
- applied law
- bad law
- banking law
- basic law
- binding law
- blue law
- blue sky laws
- Brehon laws
- broken law
- business law
- canon law
- case law
- census disclosure law
- church law
- cited law
- civil law
- club law
- commercial law
- commitment law
- common law
- company law
- comparative law
- compiled laws
- congressional law
- conservation laws
- consolidated laws
- conspiracy law
- constitutional law
- consuetudinary law
- consular law
- continental law
- contract law
- conventional law
- conventional international law
- copyright law
- corporate law
- criminal law
- crown law
- current law
- customary law
- customary international law
- customs law
- decisional law
- diplomatic law
- discriminating law
- discriminatory law
- domestic law
- domiciliary law
- dormant law
- draft law
- dry law
- ecclesiastical law
- economic law
- educational law
- effective law
- efficacious law
- election law
- emergency laws
- employment law
- enacted law
- enforceable law
- enrolled law
- environmental law
- equity law
- established law
- exchange law
- exclusion laws
- executive law
- executively inspired law
- existing law
- ex post facto law
- extradition laws
- extradition law
- factory laws
- factory law
- fair employment practices law
- fair trade laws
- family law
- fecial law
- federal law
- feudal law
- finance law
- fiscal law
- foreign law
- formal law
- free law
- French Canadian law
- fundamental law
- game laws
- general law
- generally applicable law
- gibbet law
- good law
- group law
- Halifax law
- harsh law
- health laws
- highway laws
- highway traffic law
- homestead laws
- housing law
- hovering laws
- humanitarian law
- immutable law
- industrial law
- industrial property case law
- inheritance law
- inner comparative law
- insurance law
- interlocal criminal law
- internal law
- internal-revenue law
- international law
- international law of the sea
- international administrative law
- international conventional law
- international criminal law
- international fluvial law
- international public law
- interpersonal law
- interstate law
- intertemporal law
- intestate laws
- introduced law
- Jim Crow laws
- judaic law
- judge-made law
- judicial law
- judiciary law
- labour relations law
- labour law
- land law
- legislation law
- licensing law
- living law
- Lynch law
- magisterial law
- maritime law
- market law
- marriage law
- martial law
- matrimonial law
- mercantile law
- military law
- mining law
- mob law
- model law
- modern law
- Mohammedan law
- moral law
- municipal law
- national law
- nationality law
- natural law
- naval law
- naval prize law
- neutrality laws
- new law
- no-fault law
- nondiscriminating law
- nondiscriminatory law
- non-enacted law
- nuclear law
- obscenity law
- obsolete law
- occupational safety laws
- official law
- official session law volume
- old law
- organic law
- original law
- ostensible law
- outmoded law
- pamphlet laws
- parliamentary law
- pass law
- passed law
- patent law
- penal law
- permissive law
- personal law
- personal law of origin
- police law
- political law
- poor laws
- positive law
- present law
- prevailing law
- preventive martial law
- prima facie law
- primary law
- prior law
- prison laws
- privacy law
- private law
- private international law
- privilege law
- prize law
- procedural law
- procedural criminal law
- promulgated law
- proper law of the contract
- property law
- proposed law
- provincial law
- public law
- public contract law
- punitive law
- quarantine laws
- real property law
- real law
- regional international law
- relevant law
- remedial law
- retroactive law
- retrospective law
- revenue laws
- road laws
- road transport law
- Roman Civil law
- Roman law
- safety laws
- sea law
- secular law
- session law
- settled law
- slip law
- social security law
- social law
- sound law
- space law
- special law
- speed law
- standing law
- state law
- state-use law
- state-wide law
- statute law
- stringent law
- subsidiary law
- succession law
- sumptuary laws
- Sunday closing laws
- superior law
- supreme law of the land
- tacit law
- tariff law
- tax law
- territorial law
- trade laws
- traditional law
- traffic laws
- transnational law
- treaty law
- unalterable law
- unenforceable law
- unified laws
- uniform law
- ununified laws
- unwritten law
- unwritten constitutional law
- vagrancy laws
- wage and hour laws
- war law
- welfare laws
- wildlife law
- working law
- written law
- written constitutional law
- zoning law
- electoral law
- financial law
- indefeasible law
- merchant law
- statutory law
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