Glossary entry (derived from question below)
German term or phrase:
Abfärbe- und Geprägetheorie
English translation:
tainting and business taint theory
Added to glossary by
Monika C
Jun 16, 2019 22:19
4 yrs ago
1 viewer *
German term
Abfärbe- und Geprägetheorie
German to English
Bus/Financial
Law: Taxation & Customs
Finance
This is from an overview of a business taxation university course. All items are in bullet points, so not much context. It features in the section "Business income" - income from sole proprietorships, dividends from business partnerships, profits resulting from sales of shares.
I researched a bit and in another thread Abfärbetheorie was translated with 'tainting principle'. If this is the case, what would Geprägetheorie be? Is 'gewerblich geprägt' a factor here?
Sorry, am no accountant so I'm not quite sure what is meant, thank you!
I researched a bit and in another thread Abfärbetheorie was translated with 'tainting principle'. If this is the case, what would Geprägetheorie be? Is 'gewerblich geprägt' a factor here?
Sorry, am no accountant so I'm not quite sure what is meant, thank you!
Proposed translations
(English)
3 | tainting and business taint theory | Kim Metzger |
Proposed translations
56 mins
Selected
tainting and business taint theory
I'm no accountant either, but this is what I found.
The profits of an SCS/SCSp may be subject to municipal business tax … (i) if the SCS/SCSp carries out a business activity or (ii) if, by virtue of the business-taint theory (Geprägetheorie), the SCS/SCSp’s general partner owns 5% or more of the interests in the SCS/SCSp. https://www.arendt.com/jcms/gen_10899/en/taxation-of-scs-and... https://tinyurl.com/y2f7vmws
Abfärbetheorie – tainting (principle)
https://www.proz.com/kudoz/german-to-english/law-taxation-cu...
The profits of an SCS/SCSp may be subject to municipal business tax … (i) if the SCS/SCSp carries out a business activity or (ii) if, by virtue of the business-taint theory (Geprägetheorie), the SCS/SCSp’s general partner owns 5% or more of the interests in the SCS/SCSp. https://www.arendt.com/jcms/gen_10899/en/taxation-of-scs-and... https://tinyurl.com/y2f7vmws
Abfärbetheorie – tainting (principle)
https://www.proz.com/kudoz/german-to-english/law-taxation-cu...
4 KudoZ points awarded for this answer.
Comment: "Thanks, Kim!"
Discussion
My client has gotten back to me and said that this is what it is called in the industry. I thought it would be good to update the glossary.