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
（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。
例2：
If, notwithstanding Sub-Clause 65.1, 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 as he becomes aware of such damage or as soon as he receives any claim from the authority entitled to make such claim.
注释：
（1） notwithstanding Sub-Clause 65.1：尽管有65.1款的规定（2）any damage occurs to any bridge or road communicating with or on the routes to the site：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）due to the transport of materials or plant：因运输材料或设备
（4）the authority entitled to make such claim：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：
The Engineer shall, from time to time, have authority to issue instructions on the following matters that: 1) any works shall, in the opinion of the Engineer, be removed and re-executed, notwithstanding any previous test thereof or interim payment therefor, because the following items fail to meet the requirements and provisions of the Contract:
(i) the materials, Plant or workmanship, or
(ii) the design by the Contractor or for which he is responsible.
注释：
（1）have authority to issue instructions on the following matters：有权对下列事项发出指示
（2）in the opinion of the Engineer：工程师认为
（3）any works shall be removed and re-executed：任何工程均应拆除并重新施工
（4）notwithstanding any previous test thereof or interim payment therefor：尽管事先已对其进行过任何检验或临时付款