例5
If, at any time, an exemption shall be obtained from any such present or future taxes of any nature whatsoever imposed by local authorities or any political subdivision or taxing authorities thereof or therein as shall, under the Contract, be due in respect of any payment or payments, the Borrower shall promptly deliver to the Agent a copy of the certified documents evidencing the exemption in question.
注释:
(1) exemption:免征税款
(2) local authorities:地方当局
(3) any political subdivision:任何下属政府分支机构
(4) taxing authorities thereof or therein:地方当局的税收当局 therein:in local authorities
(5) under the Contract:根据合同规定
(6) shall be due:应予以征收的
(7) the certified documents evidencing the exemption in question:证明上述免税文件 in question:上述
参考译文:
任何时候,如果由当地或其任何政府分支机构或税收当局,对任何根据合同规定所支付费用应予以征收的税款,不论什么性质,现在或将来,凡可以免征的,借款人应及时向代理行递交一份证明上述免税文件的副本。
例6
Where enterprises with foreign investment were registered with the State Administration for Industry and Commerce before the promulgation of the Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter called the Tax Law), the enterprise in question shall pay income tax at the rates provided for therein.
注释:
(1) the Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises:中华人民共和国外商投资企业和外国企业所得税法。
(2) at the rates provided for therein:按税法规定的税率 therein:in the Tax Law
参考译文:
在《中华人民共和国外商投资企业和外国企业所得税法》(以下简称税法)公布前已经办理工商登记的外商投资企业,该企业应按税法规定的税率缴纳所得税。
例7
Where the Borrower has full power and authority to enter into this Agreement, to make the borrowings, to execute and deliver the Note and to incur the obligations provided for in this Agreement and therein, all the actions in question shall, properly and necessarily, be authorized by legal persons.
注释:
(1) the Borrower:借款人
(2) to make the borrowings:借贷资金
(3) to execute and deliver the Note:签署票据
(4) to incur the obligations provided for in this Agreement and therein:承担由此产生的义务 therein:in the Note
(5) all the actions in question:上述全部行为
(6) legal person:法人
参考译文:
借款人有充分的权力订立本协议,借贷资金、签署票据并承担由此而产生的义务,上述全部行为均应经法人适当和必需的授权。
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