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Übertragungsstichtag

English translation: (effective) date of the transfer

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Übertragungsstichtag
English translation:(effective) date of the transfer
Entered by: Kathryn McFarland
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14:21 Oct 27, 2007
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: Übertragungsstichtag
5. STEUERERKLÄRUNGEN UND STEUERZAHLUNGEN NACH DEM ÜBERTRAGUNGSSTICHTAG
Nach dem Tag, an dem die Geschäftsanteile gemäß § 2.2 des Vertrages übergehen, hat der Käufer im Rahmen des rechtlich Zulässigen sicherzustellen und dafür Sorge zu tragen, dass die Gesellschaften der Vivico-Gruppe alle Steuererklärungen, aus denen sich ein Freistellungsanspruch des Käufers oder Erstattungsanspruch eines Verkäufers ergeben kann ("Relevante Steuererklärungen"), rechtzeitig abgeben.
Kathryn McFarland
(effective) date of the transfer
Explanation:
The partnership share attributable to the partner is zero unless:

(a) the effective date of the transfer of the relevant chargeable interest to the partnership was before 20 October 2003

http://www.taxationweb.co.uk/stampduties/article.php?id=194
Selected response from:

Frank Thomas
Local time: 18:48
Grading comment
Thanks!
4 KudoZ points were awarded for this answer

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Summary of answers provided
3 +3(effective) date of the transferFrank Thomas
4transfer cut-off date; the relevant (transfer) datexxxAdrian MM.


  

Answers


25 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
(effective) date of the transfer


Explanation:
The partnership share attributable to the partner is zero unless:

(a) the effective date of the transfer of the relevant chargeable interest to the partnership was before 20 October 2003

http://www.taxationweb.co.uk/stampduties/article.php?id=194

Frank Thomas
Local time: 18:48
Native speaker of: German
PRO pts in category: 4
Grading comment
Thanks!

Peer comments on this answer (and responses from the answerer)
agree  Astrid Elke Witte
3 hrs
  -> thanks

agree  DC Josephs
20 hrs
  -> thanks

agree  Steffen Walter
1 day1 hr
  -> Thanks
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3 days21 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
transfer cut-off date; the relevant (transfer) date


Explanation:
cf. wirtschaftlicher Übertragungstag/operative date of transfer.

The 'relevant date' is also often enough in Eng.-lingo contracts.





Example sentence(s):
  • before the requested effective date of the transfer. The requested effective date of transfer must be the first Business Day following the cutoff date ...
  • As Complainant’s trademark application was subsequently approved by the U.S. Patent and Trademark Office, the relevant date for showing “rights” in the mark ...

    Reference: http://www.freddiemac.com/multifamily/mf_forms/pdf/f981m.pdf
    Reference: http://www.arb-forum.com/domains/decisions/190625.htm
xxxAdrian MM.
Local time: 18:48
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 111
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