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derived

German translation: erzielt


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:derived
German translation:erzielt
Entered by: Olaf Reibedanz
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14:43 Apr 24, 2006
English to German translations [PRO]
Law/Patents - Law: Taxation & Customs / Instructions for Form W-8BEN
English term or phrase: derived
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.
Olaf Reibedanz
Argentina
Local time: 10:23
erzielt
Explanation:
to derive = erzielen, erlangen
Unterstützt von: romain/Bader/Byrd: dictionary of legal and commercial terms
Selected response from:

BrigitteHilgner
Austria
Local time: 15:23
Grading comment
Vielen Dank!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +3erzieltBrigitteHilgner
5abgeleitet
Anglo-German


  

Answers


6 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
erzielt


Explanation:
to derive = erzielen, erlangen
Unterstützt von: romain/Bader/Byrd: dictionary of legal and commercial terms

BrigitteHilgner
Austria
Local time: 15:23
Native speaker of: Native in GermanGerman
PRO pts in category: 8
Grading comment
Vielen Dank!

Peer comments on this answer (and responses from the answerer)
agree  Teresa Reinhardt
3 mins
  -> Thank you, Teresa!

agree  SwissTell
17 mins
  -> Thank you!

agree  Paul Skidmore
1 hr
  -> Thank you, Paul!
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10 hrs   confidence: Answerer confidence 5/5
abgeleitet


Explanation:
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

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Anglo-German
Germany
Local time: 15:23
Native speaker of: Native in GermanGerman
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