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1、英文合同翻译常见词注解(中) 十一.notwithstanding 释义:inspiteof(prep.)尽管;nevertheless(adv.)仍然用法:法律文件常用词,比although正式。语法:作介词用时,放在要引导的让步状语前 例1:NotwithstandingtheprovisionsofArticle91oftheseRegulations,whenabusinessestablishmentinchargeofconsolidatedtaxfilingfailstocomputethetaxableinco
2、meofdifferentbusinessestablishmentsappropriatelyonaseparatebasis,thelocaltaxauthoritiesmaymakereasonableapportionmentofthetaxableincomeamongthesebusinessestablishments,undertheirrespectiveproportionofbusinessincome,costsandexpenses,assets,thenumberofstaffandworkers,
3、ortheamountofwages. 注释:(1)NotwithstandingtheprovisionsofArticle91oftheseRegulations:虽有本细则第九十一条的规定(2)abusinessestablishmentinchargeofconsolidatedtaxfiling:负责合并申报缴纳所得税的营业机构(3)failtocomputethetaxableincomeofdifferentbusinessestablishmentsappropriatelyonaseparatebasis:不
4、能合理地分别计算各营业机构的应纳税所得额(4)thelocaltaxauthoritiesmaymakereasonableapportionmentofthetaxableincomeamongthesebusinessestablishments:当地税务机关可以对应税所得在各营业机构之间合理分配(5)undertheirrespectiveproportionofbusinessincome,costsandexpenses,assets,thenumberofstaffandworkers,ortheamountofw
5、ages:按照营业收入比例、成本和费用比例、资产比例、职工人数或者工资数额的比例 参考译文:虽有本细则第九十一条的规定,负责合并申报缴纳所得税的营业机构不能合理地分别计算各营业机构的应纳税所得额时,当地税务机关可以对应税所得总额,按照营业收入比例、成本和费用比例、资产比例、职工人数或者工资数额的比例,在各营业机构之间合理分配。 例2:If,notwithstandingSub-Clause65.1,anydamageoccurstoanybridgeorroadcommunicatingwithorontheroutestot
6、hesiteduetothetransportofmaterialsorplant,theContractorshallnotifytheEngineerofthematterinquestion,withacopytotheEmployer,assoonashebecomesawareofsuchdamageorassoonashereceivesanyclaimfromtheauthorityentitledtomakesuchclaim. 注释:(1)notwithstandingSub-Clause65.1:尽管有65
7、.1款的规定(2)anydamageoccurstoanybridgeorroadcommunicatingwithorontheroutestothesite:对通往现场或位于通往现场路线上任何桥梁或道路造成任何损害(3)duetothetransportofmaterialsorplant:因运输材料或设备(4)theauthorityentitledtomakesuchclaim:有权提出此类索赔的机构 参考译文:尽管有65.1款的规定,但如果发生因运输材料或设备而对通往现场或位于通往现场路线上任何桥梁或道路造成任何损害
8、时,承包人在得知此类损害之后,或者收到有权提出此类索赔的机构的任何索赔要求之后,应立即通知工程师,并将一份副本呈交给业主。 例3:TheEngineershall,fromtimetotime,haveauthoritytoissueinstructionsonthefoll