taxable nexus

German translation: steuerlicher Anknüpfungspunkt

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:taxable nexus
German translation:steuerlicher Anknüpfungspunkt
Entered by: BrigitteHilgner

13:18 Dec 21, 2017
English to German translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: taxable nexus
The current rules of the international tax system rely on the source taxation of profits and are largely producer-oriented. They attribute the **taxable nexus** and therefore the right to collect corporate income tax to value creation, i.e. to tax jurisdictions where the physical development and production of a product or service takes place. These rules were established for the industrial age and further developed to account for global supply chains.

If the patents, marketing, software development and main operational activities of a company are all located in one country the US, for example – the bulk of the value creation (and the main ***taxable nexus***) are located there under current rules. As a result, non-EU companies with digital business models often do not have a considerable ***taxable nexus*** in the EU because their local activities are considered routine and negligible under current rules.


Wie würdet ihr diesen Begriff übersetzen?
Olaf Reibedanz
Colombia
Local time: 13:28
steuerlicher Anknüpfungspunkt
Explanation:
https://www.icon.at/fileadmin/media/News_Publikationen/Fachp...
S. 2, Punkt II, 1. dritter Abschnitt
Selected response from:

BrigitteHilgner
Austria
Local time: 19:28
Grading comment
Vielen Dank, Brigitte!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2steuerlicher Anknüpfungspunkt
BrigitteHilgner


  

Answers


13 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
steuerlicher Anknüpfungspunkt


Explanation:
https://www.icon.at/fileadmin/media/News_Publikationen/Fachp...
S. 2, Punkt II, 1. dritter Abschnitt

BrigitteHilgner
Austria
Local time: 19:28
Native speaker of: Native in GermanGerman
PRO pts in category: 16
Grading comment
Vielen Dank, Brigitte!

Peer comments on this answer (and responses from the answerer)
agree  Steffen Walter
7 hrs
  -> Danke schön, Steffen. Frohe Weihnachten, schöne Feiertage und einen guten Start ins neue Jahr!

agree  Johanna Timm, PhD
8 hrs
  -> Danke schön, Johanna. Frohe Weihnachten, schöne Feiertage und einen guten Start ins neue Jahr!
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