Covered Transaction

09:42 Sep 4, 2020
English to German translations [PRO]
Bus/Financial - Law: Contract(s) / Transfer pricing report
English term or phrase: Covered Transaction
Es handelt sich um einen Transfer pricing report von einer Maschinenbaufirma.



"Overview of covered transactions"

"This report analyses the following material types of intercompany transactions in which we were involved in FY 2017"
ViktoriaMaria
Indonesia
Local time: 15:44


Summary of answers provided
3jeweils erfasstes Verrechnungsgeschäft
Adrian MM.


Discussion entries: 3





  

Answers


2 days 3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
covered transaction
jeweils erfasstes Verrechnungsgeschäft


Explanation:
I do verily concur *with* A & S Witte *in* ther dicussion entry or Scots: intrants' interpretation,

Beim Kontext handelt sich offenbar um - covered und nicht covering - intercompany transactions mit 'transfer pricing' also Verrechnungsgeschäfte:

'...the information that a taxpayer must provide an assessing officer on request with respect to international transactions between *related parties*. This includes a transfer pricing study, together with all documents and data in the taxpayer’s possession relating to the covered transaction...'

Example sentence(s):
  • "... allowed the transaction to be 15 times covered towards the top of the pricing range".
  • NB an Indian ref.: "covered transaction" means the international transaction or transactions for which agreement has been entered into;

    Reference: http://iate.europa.eu/search/standard/result/1599385623091/1
    Reference: http://unternehmensrecht.univie.ac.at/fileadmin/user_upload/...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 28
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