Björn Vrooman Mar 8, 2019:

If you really want to delve into this... ...read the following, with a focus on "Angemessenheit":
https://www.iww.de/sb/gestaltungshinweis/stiftung-recht-haup...

...and the paragraph starting with "Aus gemeinnützigkeitsrechtlicher Sicht..." here:
http://www.gemeinnuetzigkeit.info/Seite/a_ausgliederung.html

I think it's about consulting work, but Laura needs to tell us what kinds of services these are. Else, any answer is pretty much useless.

Best

Björn Vrooman Mar 8, 2019:

Haigo The operative word being "similar." That's why the sentence reads "bzw."; you do know that bzw. can mean anything and nothing in German. It could mean or, and, or similar to.

Here's the Duden:
"oder; oder vielmehr, genauer gesagt. Abkürzung: bzw.
und im anderen Fall. Abkürzung: bzw."
https://www.duden.de/rechtschreibung/beziehungsweise

See the part in bold? That would be "or, more specifically." How to translate beziehungsweise can only be determined based on context. There is no one-size-fits-all solution. Though, personally, I doubt it means "in line with" here.

Best

Haigo Salow Mar 8, 2019:

Björn, Verhältnismäßigkeit is the same as Angemessenheit, which means you would have the same/similar word in the same sentence twice.

Björn Vrooman Mar 8, 2019:

E.g. Here you got both:
"On this basis, we set out our overall assessment as to whether the transfer pricing transactions reviewed were in line with the FTGs; whether they were conducted on an arm’s length basis; and whether a fair market price was paid."
http://downloads.bbc.co.uk/bbctrust/assets/files/pdf/our_wor...

Best

Björn Vrooman Mar 8, 2019:

@Phil Marktmäßigkeit is not the same as marktmäßig and marketability is Marktfähigkeit.

Marktmäßig = in Beziehung zum Markt
Marktmäßigkeit = der Marktsituation entsprechend

Mäßig means "in terms of" in this context--an EN word that's controversial among some because it's not very elegant (same for -mäßig as part of a compound). It's similar to "technisch," as in "bildungstechnisch" and "erziehungstechnisch" and...

And, right there in the sentence(!), is the word Verhältnismäßigkeit.

Though I have to agree with Phil, Steffen, that the previous question doesn't explain anything (I was surprised, actually). Maybe this does:
https://www.investopedia.com/terms/a/armslength.asp

However, it's mostly used in connection with tax law and real estate. The same may be true for "fair market value/price" (used by health professionals too), but I'd prefer this one over the other.

https://smallbusiness.chron.com/establish-fair-market-value-...
https://www.reliasmedia.com/articles/107372-determining-fair...
http://www.pmcpa.org.uk/thecode/interactivecode/Pages/clause...

Cf https://www.merriam-webster.com/dictionary/fair market value

Best wishes

philgoddard Mar 8, 2019:

I think it means marketability.
http://www.proz.com/kudoz/german-to-english/finance-general/...

Laura Massey (asker) Mar 8, 2019:

Aha, a typo in the original then. And yes, it's Swiss.

Steffen Walter Mar 8, 2019:

Typo for "Markt"? Shouldn't this be "Marktmässigkeit" in the sense of compliance with the arm's length principle? Also, the ss spelling leads me to believe that your text is Swiss - correct?