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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 ReibedanzKudoZ activityQuestions: 5573 ( 18 open) ( 5 without valid answers) ( 35 closed without grading) Answers: 3010 Argentina
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| | 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 |
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| Discussion entries: 0 |
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6 mins confidence:  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: German PRO pts in category: 8
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