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personnes morales

Discussion in 'French-English Vocabulary / Vocabulaire Français-Anglais' started by janac, Aug 2, 2014.

  1. janac Senior Member

    This is on a French tax return for companies.

    Wikipedia gives two translations for "personne morale": "legal person" and "corporation"
    http://www.wordreference.com/fren/personne morale

    Which is the correct translation, in this context? Are both translations correct here?

    Cadre réservé aux sociétés de personnes dont les associés sont des personnes morales soumises à l'impôt sur le revenu et d'autres à l'impôt sur les sociétés.

    My translation:
    This section is for partnerships in which some of the partners are subject to personal income tax and others to corporate income tax.
    Last edited: Aug 2, 2014
  2. Glasguensis

    Glasguensis Signal Modulation

    English - Scotland
    There is no equivalent concept in English, so the translation largely depends on the context. In this context I would suggest shareholders.
  3. janac Senior Member

    Ok, thank you. Since I won't be taking a course in French business, let me know if I understand what's being said in the sentence. Is it saying that some of the shareholders are subject to being taxed as a person and some are being taxed as a corporation?
  4. Michelvar

    Michelvar quasimodo

    Marseille - France
    The French sentence is awkward, does if come from an official paper from government?

    it can be translated into:
    .... in which some of the partners are companies, subject to personal income tax and others .....
  5. janac Senior Member

    Yes, this is a 2014 tax return.

    Thank you for the clarification. I understand the sentence now.

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