Almanca: Abgeltungswirkungİngilizce translation: to be definitive [of a definitive nature]  KudoZ The KudoZ network provides a framework for translators ... More  |
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| SÖZLÜK GİRİŞİ (AŞAĞIDAKİ SORUDAN ALINMIŞTIR) | | Almanca terim veya ifade: | Abgeltungswirkung haben | | İngilizce çeviri: | to be definitive [of a definitive nature] | | Giren: | Steffen Walter |
| Seçenekler:
- Bu girişe katkıda bulun |
Almanca - İngilizce çeviriler [PRO]
Bus/Financial - Hukuk: Vergilendirme&Gümrük | | Almanca terim veya ifade: Abgeltungswirkung | Soweit Dividenden an nicht in Deutschland ansässige Empfänger gezahlt werden, besteht für beschränkt Steuerpflichtige, welche wie der Antragsteller nicht am Veranlagungsverfahren in Deutschland teilnehmen können, keine der oben genannten Erstattungsmöglichkeiten. Die Kapi-talertragsteuer bzw. der Quellensteuerabzug hat damit im Ergebnis iHv 15% (Art. 10 Abs. 2 Buchstabe b DBA Deutschland-Spanien) Abgeltungswirkung, § 32 Abs. 1 Nr. 2 KStG.
and further:
Da die Quellensteuern bei deutschen steuerpflichtigen Kapitalgesellschaften im Ergebnis erstattet wird, liegt unter Beachtung von Art. 56 EGV im Falle des Antragstellers aufgrund der Abgeltungswirkung eine nicht gerechtfertigte Ungleichbehandlung vor, die erst durch Erstattung der Quellensteuer beseitigt wird.
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| | | definitive/final | Açıklama:
"Abgeltung" in tax terminology means that no additional tax is levied, that offsetting with other tax types is not permitted, and that options for tax refunds are not available. This is know technically as "definitive" taxation (also: "final" taxation).
In the first of your two contexts here, the translation of Abgeltungswirkung would therefore be simply "is definitive". In the second, I think "because of the definitive nature" would probably be more appropriate. |
| Seçilen karşılık:
RobinB
Almanya
| Soru soranın yanıtlayana notumany thanks, Robin (when dictionaries fail thee, ask ... Robin B!)
Bu yanıt için 4 KudoZ puanı verilmiştir |
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1 saat güven düzeyi:   |
2 saat güven düzeyi: |
| definitive/final
Açıklama:
"Abgeltung" in tax terminology means that no additional tax is levied, that offsetting with other tax types is not permitted, and that options for tax refunds are not available. This is know technically as "definitive" taxation (also: "final" taxation).
In the first of your two contexts here, the translation of Abgeltungswirkung would therefore be simply "is definitive". In the second, I think "because of the definitive nature" would probably be more appropriate.
| RobinB
Almanya
Bu alanda uzmanlaşmış
Anadili: İngilizce
Kategoriye göre PRO puanlar: 135
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| Soru soranın yanıtlayana notu| many thanks, Robin (when dictionaries fail thee, ask ... Robin B!) |
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The translation workplace 
