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ownership and base erosion test

German translation: Ownership Test und Base Erosion Test

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	ownership and base erosion test
German translation:	Ownership Test und Base Erosion Test
Entered by:	Michaela Sommer

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20:04 Apr 23, 2006

English to German translations [PRO]
Law/Patents - Law: Taxation & Customs / Instructions for Form W-8BEN

English term or phrase: ownership and base erosion test

In general, a foreign corporation is a qualified resident of a country if any of the following apply.
• It meets a 50% **ownership and base erosion test**.
• It is primarily and regularly traded on an established securities market in its country of residence or the United States.
• It carries on an active trade or business in its country of residence.
• It gets a ruling from the IRS that it is a qualified resident.

Olaf Reibedanz KudoZ activity Questions: 5573 (18 open) (5 without valid answers) (35 closed without grading) Answers: 3010 Argentina
Local time: 10:23

Ownership Test und Base Erosion Test

Explanation:
Sieh dir mal den u. a. Link (S. 53) an (lässt sich leider nicht kopieren). Es geht u. a. um Doppelbesteuerung und wird unübersetzt gelassen.

Selected response from:

Michaela Sommer
Local time: 15:23

Grading comment

Danke Michaela!
4 KudoZ points were awarded for this answer

Summary of answers provided

3 +1

Ownership Test und Base Erosion Test

Michaela Sommer

Discussion entries: 1

Answers

2 hrs confidence:

peer agreement (net): +1

Ownership Test und Base Erosion Test

Explanation:
Sieh dir mal den u. a. Link (S. 53) an (lässt sich leider nicht kopieren). Es geht u. a. um Doppelbesteuerung und wird unübersetzt gelassen.

Reference: http://www.avm-invest.at/fileadmin/user_upload/KMP_Tranche_B...

Michaela Sommer
Local time: 15:23
Native speaker of:

German
PRO pts in category: 4

Grading comment

Danke Michaela!

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ownership and base erosion test

German translation: Ownership Test und Base Erosion Test

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ownership and base erosion test

German translation: Ownership Test und Base Erosion Test

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KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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