English to Italian Law/Patents Law: Contract(s)

Contratto di cessione quote, si parla del cosiddetto "Straddle Period" e nei vari punti elencati c'è questa frase che non mi torna, cosa significa?
"Straddle Period. In the case of Taxes that are payable with respect to a Straddle Period, the portion of any such Taxes that are allocated to Pre-Closing Tax Periods (as defined in Section) for purposes of this Agreement shall be: (a) in the case of Taxes (i) based upon, or related to, income, receipts, profits, wages, capital, or net worth, (ii) imposed in connection with the sale, transfer, or assignment of property, or (iii) required to be withheld, the amount of Taxes which would be payable if the taxable year ended with the Closing Date..."
Grazie.