Glossary entry (derived from question below)
German term or phrase:
Abkommensberechtigung
English translation:
entitlement to (tax) treaty benefits
Added to glossary by
ingheck
Jul 2, 2007 20:22
16 yrs ago
3 viewers *
German term
Abkommensberechtigung
German to English
Bus/Financial
Law: Taxation & Customs
Aus einem Prüfungszeugnis für einen Diplom-Kaufmann:
Einzelne Prüfungsfächer:
Allg. Betriebswirtschaftslehre
Volkswirtschaftslehre
Betriebsw. Steuerlehre
Industriebetriebslehre
Recht der Wirtschaft
Thema der Diplomarbeit:
Die Problematik der fehlenden ***Abkommensberechtigung*** von Personengesellschaften
Einzelne Prüfungsfächer:
Allg. Betriebswirtschaftslehre
Volkswirtschaftslehre
Betriebsw. Steuerlehre
Industriebetriebslehre
Recht der Wirtschaft
Thema der Diplomarbeit:
Die Problematik der fehlenden ***Abkommensberechtigung*** von Personengesellschaften
Proposed translations
(English)
| 3 +1 | entitlement to tax treaty provisions/benefits |
Kim Metzger
|
| 3 | treaty entitlement |
Nicole Snoek (X)
|
Change log
Jul 3, 2007 08:45: Steffen Walter changed "Field (specific)" from "Business/Commerce (general)" to "Law: Taxation & Customs"
Proposed translations
+1
1 hr
Kim Metzger
Mexico
Mexico
Native in English
Mexico
Committed to Quality and Service
Native in: English (Variant: US) 
Works in: German to English
Related KudoZ points
:
161
Selected
entitlement to tax treaty provisions/benefits
I'm not sure, but it could be along the right lines.
VwGH zur Verweigerung der Abkommensberechtigung
ADMINISTRATIVE COURT ON THE DENIAL OF TAX TREATY BENEFITS
In specialized journals there have been intensive discussions on the subject of whether the financial authorities have the right to deny entitlement to treaty provisions in the case of treaty shopping and if so, which options are open to them. On July 26, 2000, once again the Austrian Administrative Court made a ruling on a case concerning these questions. Michael Lang analyzes the reasons for the ruling of the Administrative Court.
http://www2.wu-wien.ac.at/taxlaw/publikationen/LangSWI2000He...
VwGH zur Verweigerung der Abkommensberechtigung
ADMINISTRATIVE COURT ON THE DENIAL OF TAX TREATY BENEFITS
In specialized journals there have been intensive discussions on the subject of whether the financial authorities have the right to deny entitlement to treaty provisions in the case of treaty shopping and if so, which options are open to them. On July 26, 2000, once again the Austrian Administrative Court made a ruling on a case concerning these questions. Michael Lang analyzes the reasons for the ruling of the Administrative Court.
http://www2.wu-wien.ac.at/taxlaw/publikationen/LangSWI2000He...
Note from asker:
| Hallo Kim, noch kein Feedback vom Kunden bis jetzt, aber durch Deine Antwort habe ich auch nochmal im Internet gesucht und eine weitere doppelsprachige Seite gefunden: Bezügl. der Abkommensberechtigung von Personengesellschaften, estates und trusts wird auf Art. 4 Abs. 1 b DBA-USA verwiesen. With regard to the entitlement of partnerships, estates and trusts to treaty benefits, reference is made to Article 4 1. b) of the Double Taxation Convention with the U.S.A. (DTC). Fast identische Übersetzung also! |
4 KudoZ points awarded for this answer.
Comment: "Hat gepasst. Danke Kim und Nicole!"
48 mins
treaty entitlement
I think
Peer comment(s):
| neutral |
Kim Metzger
: Treaty entitlement by itself makes it sound as though private companies should be able to enter into treaties. Treaties are generally entered into by nations.
41 mins
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|
it didn't feel all too right to me either
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