Glossary entry (derived from question below)
Apr 24, 2006 14:43
18 yrs ago
English term
derived
English to German
Law/Patents
Law: Taxation & Customs
Instructions for Form W-8BEN
An item of income may be **derived** by either the entity receiving the item of income or by the interest holders in the entity or, in certain circumstances, both. An item of income paid to an entity is considered to be **derived** by the entity only if the entity is not fiscally transparent under the laws of the entity's jurisdiction with respect to the item of income. An item of income paid to an entity shall be considered to be **derived** by the interest holder in the entity only if:
• The interest holder is not fiscally transparent in its jurisdiction with respect to the item of income, and
• The entity is considered to be fiscally transparent under the laws of the interest holder's jurisdiction with respect to the item of income. An item of income paid directly to a type of entity specifically identified in a treaty as a resident of a treaty jurisdiction is treated as **derived** by a resident of that treaty jurisdiction.
• The interest holder is not fiscally transparent in its jurisdiction with respect to the item of income, and
• The entity is considered to be fiscally transparent under the laws of the interest holder's jurisdiction with respect to the item of income. An item of income paid directly to a type of entity specifically identified in a treaty as a resident of a treaty jurisdiction is treated as **derived** by a resident of that treaty jurisdiction.
Proposed translations
(German)
3 +3 | erzielt | BrigitteHilgner |
5 | abgeleitet | Anglo-German (X) |
Proposed translations
+3
6 mins
Selected
erzielt
to derive = erzielen, erlangen
Unterstützt von: romain/Bader/Byrd: dictionary of legal and commercial terms
Unterstützt von: romain/Bader/Byrd: dictionary of legal and commercial terms
4 KudoZ points awarded for this answer.
Comment: "Vielen Dank!"
10 hrs
abgeleitet
Als Ottilie Normalsteuerzahlerin hätte ich auch auf "erzielt" getippt, in diesem speziellen Fall ist der Terminus technicus für derived income allerdings ... derived income Wirtschaft abgeleitetes Einkommen;
© 2001 Langenscheidt KG, Berlin und München
Das belegen auch andere Quellen im Netz.
© 2001 Langenscheidt KG, Berlin und München
Das belegen auch andere Quellen im Netz.
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