Double taxation for translators: the 21-RFI form as a case of complex translation

Abstract

This article looks at the issue of double taxation in order to approach translation from two angles: a practical analysis, from the perspective of translation agents, of a particularly opaque document required by the tax authorities of Portugal (the 21-RFI double taxation form), and a reflective examination of the complex translational procedures (in the broader sense) required to make the form intelligible to those agents that require it. The first approach considers the legal and practical difficulties faced by non-Portuguese translators working for Portuguese clients. The second approach helps to expand the traditional linguistic conceptualization of translation as a transfer of texts between two languages to include intralingual, inter-epistemic and even human-machine translation. The final part of the article connects these two approaches, demonstrating how complexity theory offers a productive perspective on translation. The article thus demonstrates how even seemingly mundane documents such as a tax form can provide valuable insights into the complexity of translation and the interactions between human (and non-human) translation agents.
KEYWORDS: Translation Complexity, Double Taxation, 21-RFI, Translation Agents, Translation Complex