verhinderte Vermögensmehrung

English translation: s.u.

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09:10 Nov 27, 2006
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: verhinderte Vermögensmehrung
Hinsichtlich der Veräußerung einer Beteiligung und damit der Überprüfung des Fremdvergleichs in Bezug auf den Veräußerungspreis, ist der gemeine Wert bzw. der Fremdvergleichspreis als Vergleichsmaßstab heranzuziehen (Überprüfung inwieweit möglicherweise eine verdeckte Gewinnausschüttung der Tochtergesellschaft an die Muttergesellschaft, d.h. eine verhinderte Vermögensmehrung bei der veräußernden Tochtergesellschaft vorliegt)
njbeckett
Germany
Local time: 01:41
English translation:s.u.
Explanation:
I'm not aware of any 1:1 equivalent term in English, and apart from anything else, the "verhinderte Vermögensmehrung" is merely the constructive dividend from the perspective of the subsidiary.

As this is clearly to do with thin capitalisation (Gesellschafterfremdfinanzierung), arm's length tests (Fremdvergleich) and arm's length prices (Fremdvergleichspreis), I'd translate the part in parentheses as follows:

(test to establish whether the subsidiary has paid a constructive dividend to the parent, i.e. whether the subsidiary's net worth was deliberately not increased)
Selected response from:

RobinB
Germany
Local time: 01:41
Grading comment
Thanks for your help.
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Summary of answers provided
4s.u.
RobinB


  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
s.u.


Explanation:
I'm not aware of any 1:1 equivalent term in English, and apart from anything else, the "verhinderte Vermögensmehrung" is merely the constructive dividend from the perspective of the subsidiary.

As this is clearly to do with thin capitalisation (Gesellschafterfremdfinanzierung), arm's length tests (Fremdvergleich) and arm's length prices (Fremdvergleichspreis), I'd translate the part in parentheses as follows:

(test to establish whether the subsidiary has paid a constructive dividend to the parent, i.e. whether the subsidiary's net worth was deliberately not increased)

RobinB
Germany
Local time: 01:41
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 151
Grading comment
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