GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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22:19 Jun 16, 2019 |
German to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Finance | |||||||
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| Selected response from: Kim Metzger Mexico Local time: 01:34 | ||||||
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Summary of answers provided | ||||
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3 | tainting and business taint theory |
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Discussion entries: 1 | |
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tainting and business taint theory Explanation: 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... |
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