The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

Portuguese to English Law: Taxation & Customs Translation Glossary

Portuguese term		English translation
desenquadramento		non compliance/
desfundeio		weighs anchor
despacho aduaneiro		customs clearance
DESPERSONIFICAÇÃO DA PESSOA JURÍDICA		lifting the corporate veil
Destaque de IPI		itemization of the tax on industrialized products	Jorge Rodrigues
Entered by: Jorge Rodrigues
diferencial		differential (rate)
DIR. PRIV.		PRIVATE LAW
Direcção de dinamização da rede		Network Management Office
direito de superposição		(tax law is a) superimposed law
direito penal tributário		criminal tax law
direitos de/sobre precatórios		tax credit rights
disponibilidade juridica de renda		legally approved availability of income
ditame		command/ decree/dictate
DJU - Diário da Justiça da União		DJU (Brazilian Federal Court Gazette/Brazilian Justice Gazette)
doações por avença		covenanted gifts; gifts by deed of covenant [inc. 'charitable giving']
EBF e Estatuto do Mecenato Cientifico		Tax Incentives Law and the Scientific Patronage Law
economiário		public bank employee
edificação do sujeito passivo		identification of the taxpayer
elementos de estraneidade		foreign
em poder das pessoas		as if in the hands of other people
em regime de empreitada por preço global		in/through a piecework system for an overall (total) price
em sede de IRS		under declaration of IRS income
embaraços à Fiscalização		creating obstructions to oversight
empréstimos compulsórios		(mandatory) funding loan
empregador titular		employer/main employer
empresa casca		shell corporation
empresa interposta		intermediary company/agency	Edgar Potter
Entered by: Edgar Potter
empresas concessionárias		concessionary companies
Englobado (Rendimentos isentos *englobados*)		included
enquanto vigorar a isencao prevista no art. da lei...		while the exemption foreseen in the article of the law ... is in effect
Entidade Patronal de Residente nao habitual		Employer of non-habitual resident	Lara Barnett
Entered by: Lara Barnett
entidades de classe		professional associations	Melissa Mann
Entered by: Melissa Mann
escrita		accounting records
Estabelecimento Individual de Responsabilidade Limitada		Individual establishment of limited liability (person) // individual establishment of limited company (entity)
Estado		central government/the Government
estampilha		revenue stamp
estoque		asset / inventory / stock	Paulo Eduardo - Pro Knowledge
Entered by: Paulo Eduardo - Pro Knowledge
Estornos de Créditos, Estorno de Débitos e Deduções		Credit Reversal, Debit Reversal and Deductions
exclusão de ofício		NOTICE OF EXCLUSION /official exclusion letter
exercer a opcao pelas taxas do artigo		opt for the rates in Article

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