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nachgeschaltet

English translation: is a downstream affiliate/subsidiary of

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17:51 Feb 11, 2007
German to English translations [PRO]
Law/Patents - Accounting
German term or phrase: nachgeschaltet
"Nach § 8a KStG werden Zinsen, die eine Kapitalgesellschaft für Darlehen an ihren Gesellschafter, einen ihm nahestehenden Dritten oder einen rückgriffsberechtigten Dritten zahlt, als verdeckte Gewinnausschüttungen umqualifiziert, wenn das Verhältnis zwischen Fremd- und Eigenkapital den gesetzlichen Vorgaben nicht entspricht. Nach § 8a Abs. 5 KStG gilt dies auch, wenn das Darlehen einer einer Kapitalgesellschaft **nachgeschalteten** Personengesellschaft gewährt wird."

The document deals with the formation of a German GmbH & Co. KG.

I've been working all day... Gettin' tired.

Thank you in advance for any help.
Iris
Iris Schlagheck-Weber
Local time: 12:29
English translation:is a downstream affiliate/subsidiary of
Explanation:
an attempt for a suggestion for your context:

for:
wenn das Darlehen einer einer Kapitalgesellschaft **nachgeschalteten** Personengesellschaft gewährt wird."


even if ...is granted to a partnership (company) (which is) a downstream subsidiary/affiliate of the ...(parent) corporation.

...to a partnership (company) whose affiliation with the (parent) corporation is downstream subsidiary/partner

http://www.proz.com/kudoz/840661
downstream subsidiary

http://www.thekossakcompanies.com/about_us.htm
not affiliated

http://www.proz.com/kudoz/1181280
Personengesellschaft
Selected response from:

Bernhard Sulzer
United States
Local time: 06:29
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer

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Summary of answers provided
2 +2is a downstream affiliate/subsidiary of
Bernhard Sulzer
3 +1downstream partnership
Kim Metzger


  

Answers


14 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
downstream partnership


Explanation:
Nachgeschaltet is downstream - Hamblock/Wessels

if the loan is granted by a downstream partnership

But I don't know enough about corporations to propose how to deal with the whole prase: einer Kapitalgesellschaft nachgeschalteten Personengesellschaft

The venture will be comprised of two 50/50 operating partnerships, one Canadian upstream partnership and one U.S. downstream partnership, with both companies contributing equally valued assets and equity for future capital expenditures.

http://www.encana.com/operations/downstream/index.htm


Kim Metzger
Mexico
Local time: 05:29
Native speaker of: Native in EnglishEnglish
PRO pts in category: 181
Notes to answerer
Asker: Thank you, Kim!


Peer comments on this answer (and responses from the answerer)
agree  RobinB: It's important to emphasize that this is a partnership, not just any old corporation. Highly relevant where constructive dividends are concerned. See www.us.kpmg.com/microsite/TNF-Europe/2006/Sep/German_Sept28...
14 hrs
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1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +2
is a downstream affiliate/subsidiary of


Explanation:
an attempt for a suggestion for your context:

for:
wenn das Darlehen einer einer Kapitalgesellschaft **nachgeschalteten** Personengesellschaft gewährt wird."


even if ...is granted to a partnership (company) (which is) a downstream subsidiary/affiliate of the ...(parent) corporation.

...to a partnership (company) whose affiliation with the (parent) corporation is downstream subsidiary/partner

http://www.proz.com/kudoz/840661
downstream subsidiary

http://www.thekossakcompanies.com/about_us.htm
not affiliated

http://www.proz.com/kudoz/1181280
Personengesellschaft

Bernhard Sulzer
United States
Local time: 06:29
Native speaker of: Native in GermanGerman
PRO pts in category: 24
Grading comment
Selected automatically based on peer agreement.
Notes to answerer
Asker: Vielen Dank, Bernhard!


Peer comments on this answer (and responses from the answerer)
agree  Kim Metzger: Makes sense.
7 hrs
  -> thank you, Kim!

agree  Krokodil: Yes, sounds like it to me.
15 hrs
  -> thank you, Krokodil!
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