Here's an article of the same act where it specifically refers to "concertación tributaria." To begin with, I too imagined it must mean some kind of "harmonization" or "consolidation" of the tax statutes, so I was quite surprised to find that it doesn't refer to that at all.

"Art. 309 Concertación tributaria.

Cuando la recaudación tributaria presente un desempeño muy positivocomo resultado de la implementación de la presente Ley o como consecuencia de una mayor actividad económica, podrá adelantarse el período y velocidad de las rebajas de las alícuotas del IR a las rentas de actividades económicas y rentas del trabajo. De forma contraria, de presentarse una reducción significativa de la recaudación debido a dificultades en la implementación de las medidas establecidas en la presente Ley o como consecuencia de un deterioro de la actividad económica, se podrán postergar las rebajas de estas alícuotas. Todo esto se decidirá en un marco de concertación tributaria como el que dio origen a la presente Ley, para su posterior aprobación por la Asamblea Nacional. "

http://legislacion.asamblea.gob.ni/SILEG/Iniciativas.nsf/0/3...$FILE/Ley%20No.%20822,%20Ley%20de%20concertaci%C3%B3n%20tributaria.pdf

So, apparently, it is indeed more in line with the word "concertation" in English than it is with "harmonization," although I still tend think this wouldn't be a very instructive translation for an English speaker.

Manuel: I did my own checking regarding "Concertación" as far as what Nicaragua itself uses. I understand you've received several opinions from other proposers regarding a certain term "Concertation", and you yourself may feel it is too literal.

Some people may not use Google hits as a measure, but the fact remains when I personally checked and there were a huge number of hits for Concertation. I went further to isolate the term using " " and still came up with +22,000 documents. Are you going to tell me that someone has opened, reviewed and checked 22,000+ documents, claiming they are all mistranslations? I don't think so! Or as another proposer asked, 550,000 + documents were opened, reviewed, and checked and all those are mistranslations too? As PG said "concertation (plural concertations). A form of dialogue and co-decision, implying the mutual exchange of information, open discussion and knowledge sharing, and the signature of operational agreements between public administrations and/or with representatives of the private sector. (obsolete) Strife, contention". How do you know that the term is not what is used in Nicaragua?

Please nobody can tell me that one has opened 550,000+ documents and reviewed each and every one of them and make a blanket statement that they are all mistranslations! Sure, I understand that there are many documents on the internet where translations are not ideal! So, Manuel, on what basis are you going to evaluate the proper term as used in Nicaragua?


FAO uses Concertation
Nicaragua approves tax reform | Food Price Monitoring and ...www.fao.org › food-prices › food-policies › detail
Nicaragua approves tax reform. 11/03/2019,. On 28 February, changes to the 2012 Ley de Concertación Tributaria (tax concertation law) came into effect, in an ...

On 1 January 2013, the Government of Nicaragua passed Law Nº 822: 'CONCERTATION TAX LAW'(CTL). ... Article 3 creates the income tax liability, which taxes taxpayers obtaining any established income (labor income, income from economic activities, capital income and capital gains and losses).May 8, 2014

out of Canada
Doing business in Nicaragua: overview | Practical Law Canadaca.practicallaw.thomsonreuters.com › ...
Mar 1, 2019 - Doing business in Nicaragua: overviewby Claraliz Oviedo Maglione, ... in Nicaragua since January 2013, when the Tax Concertation Law came into effect. ... to 1 July 1998) will be subject to the conditions set out in Law 822.

Legal firms:
Project of Amendment of Law 822, Tax Concertation Lawwww.alvaradoyasociados.com.ni › ...
A Nicaraguan Law Firm for over twenty years we have offered experienced, ... the Project of Amendment of Law 822, Tax Concertation Law, was presented ...

Nicaragua - Export.gov2016.export.gov › public › webcontent › eg_ni_121489
PDF
The Central Bank of Nicaragua (BCN) stated that in 2016 foreign investment inflows were ... The Harmonized Tax Law (2012/822) was updated in December 2014 ... and duty free capital imports granted by the Tax Concertation Law and the.

UK firm uses Concertation
The Legal 500 > Farrer & Co > London, ENGLAND > Lawyer ...www.gcmagazine.com › 176-london-england › lawyers
822, Tax Concertation Law) came into force in and completely changed the taxation system in Nicaragua. Two years later a new law was issued by the National ...

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Note added at 7 hrs (2020-04-20 23:27:56 GMT)
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https://www.dictionary.com/browse/concertation (synonym of concertation: Unified)
concertation[ kon-ser-tey-shuh n; French kawn-ser-ta-syawn ]SHOW IPA
noun
(especially in European politics) cooperation, as among opposing factions, aimed at effecting a unified proposal or concerted action.

Other synonyms:
consultation
dialogue
conciliation

Policy Concertation:
https://books.google.com.jm/books?id=oK206ihkCy8C&pg=PA4&lpg...
Policy Concertation and Social Partnership in Western Europe: Lessons for ...
edited by Stefan Berger, Hugh Compston

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Note added at 7 hrs (2020-04-20 23:33:23 GMT)
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Thanks Manuel. Stay safe.

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Note added at 16 hrs (2020-04-21 08:40:52 GMT)
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I took the liberty of "roughly" translating Robert's quote of Article 309:

When the tax collection presents a very positive performance as a result of the implementation of this Law or as a consequence of a greater economic activity, the period and speed of the reductions of the IR rates to the income from economic activities and income from work may be advanced. On the contrary, if there is a significant reduction in collection due to difficulties in implementing the measures established in this Law or as a result of a deterioration in economic activity, the reductions in these rates may be postponed. All this shall be decided within a framework of ***tax unification*** such as that which gave rise to this Law, for subsequent approval by the National Assembly. "

A synonym I found was "unification", so I wonder whether that may be an option?

Robert, please don't "kill me" re the rough translation! LOL!

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Note added at 16 hrs (2020-04-21 08:42:31 GMT)
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Oops ... "When tax collection ...".