Glossary entry (derived from question below)
English term or phrase:
ownership and base erosion test
German translation:
Ownership Test und Base Erosion Test
Added to glossary by
Michaela Sommer
Apr 23, 2006 20:04
18 yrs ago
11 viewers *
English term
ownership and base erosion test
English to German
Bus/Financial
Law: Taxation & Customs
Instructions for Form W-8BEN
In general, a foreign corporation is a qualified resident of a country if any of the following apply.
• It meets a 50% **ownership and base erosion test**.
• It is primarily and regularly traded on an established securities market in its country of residence or the United States.
• It carries on an active trade or business in its country of residence.
• It gets a ruling from the IRS that it is a qualified resident.
• It meets a 50% **ownership and base erosion test**.
• It is primarily and regularly traded on an established securities market in its country of residence or the United States.
• It carries on an active trade or business in its country of residence.
• It gets a ruling from the IRS that it is a qualified resident.
Proposed translations
(German)
3 +1 | Ownership Test und Base Erosion Test | Michaela Sommer |
Change log
Feb 17, 2015 14:37: Steffen Walter changed "Field" from "Law/Patents" to "Bus/Financial"
Proposed translations
+1
2 hrs
Selected
Ownership Test und Base Erosion Test
Sieh dir mal den u. a. Link (S. 53) an (lässt sich leider nicht kopieren). Es geht u. a. um Doppelbesteuerung und wird unübersetzt gelassen.
4 KudoZ points awarded for this answer.
Comment: "Danke Michaela!"
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