Englisch: derivedDeutsch translation: erzielt 
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Übersetzungen Englisch > Deutsch [PRO]
Law/Patents - Recht: Steuern und Zoll / Instructions for Form W-8BEN | | Englisch Begriff oder Satz: derived | An item of income may be **derived** by either the entity receiving the item of income or by the interest holders in the entity or, in certain circumstances, both. An item of income paid to an entity is considered to be **derived** by the entity only if the entity is not fiscally transparent under the laws of the entity's jurisdiction with respect to the item of income. An item of income paid to an entity shall be considered to be **derived** by the interest holder in the entity only if:
• The interest holder is not fiscally transparent in its jurisdiction with respect to the item of income, and
• The entity is considered to be fiscally transparent under the laws of the interest holder's jurisdiction with respect to the item of income. An item of income paid directly to a type of entity specifically identified in a treaty as a resident of a treaty jurisdiction is treated as **derived** by a resident of that treaty jurisdiction. |
| | | erzielt | Erklärung:
to derive = erzielen, erlangen
Unterstützt von: romain/Bader/Byrd: dictionary of legal and commercial terms |
| Ausgewählte Antwort von:
BrigitteHilgner
Österreich
| Hinweis von Fragesteller an den AntwortendenVielen Dank!
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6 Min. Antwortsicherheit:   Zustimmung (Netto): +3 |
| erzielt
Erklärung:
to derive = erzielen, erlangen
Unterstützt von: romain/Bader/Byrd: dictionary of legal and commercial terms
| | Hinweis von Fragesteller an den Antwortenden |
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The translation workplace 
