Terms for subject Business containing is

English	Spanish
technical provisions for life-assurance policies where the investment risk is borne by the policyholders	provisiones técnicas de las pólizas de seguro de vida cuyo riesgo de inversión corre a cargo del tomador de seguro
the company is considered under the tax laws of a Member State as having residence in that State for tax purposes	la sociedad que, con arreglo a la legislación de un Estado miembro, se considera que tiene su domicilio fiscal en dicho Estado