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英文合同翻译常见词注解（中）
十一 . notwithstanding
释义 : in spite of （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：
Notwithstanding the provisions of Article 91 of these
Regulations, when a business establishment in charge of
consolidated tax filing fails to compute the taxable income of
different business establishments appropriately on a separate
basis, the local tax authorities may make reasonable
apportionment of the taxable income among these business
establishments, under their respective proportion of business
income, costs and expenses, assets, the number of staff and workers, or the amount of wages.
注释：
1）Notwithstanding the provisions of Article 91 of these Regulations ：虽有本细则第九十一条的规定
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2）a business establishment in charge of consolidated tax filing ：负责合并申报缴纳所得税的营业机构
3）fail to compute the taxable income of different business
establishments appropriately on a separate basis ：不能合理地
分别计算各营业机构的应纳税所得额
4）the local tax authorities may make reasonable
apportionment of the taxable income among these business
establishments ：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）under their respective proportion of business income, costs and expenses, assets, the number of staff and workers,
or the amount of wages ：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。
2：
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If, notwithstanding Sub-Clause , any damage occurs to any
bridge or road communicating with or on the routes to the site
due to the transport of materials or plant, the Contractor shall
notify the Engineer of the matter in question, with a copy to
the Employer, as soon a