Abkommensberechtigung

English translation: entitlement to (tax) treaty benefits

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Abkommensberechtigung
English translation:entitlement to (tax) treaty benefits
Entered by: ingheck

20:22 Jul 2, 2007
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: Abkommensberechtigung
Aus einem Prüfungszeugnis für einen Diplom-Kaufmann:

Einzelne Prüfungsfächer:
Allg. Betriebswirtschaftslehre
Volkswirtschaftslehre
Betriebsw. Steuerlehre
Industriebetriebslehre
Recht der Wirtschaft

Thema der Diplomarbeit:
Die Problematik der fehlenden ***Abkommensberechtigung*** von Personengesellschaften
ingheck
Local time: 11:32
entitlement to tax treaty provisions/benefits
Explanation:
I'm not sure, but it could be along the right lines.

VwGH zur Verweigerung der Abkommensberechtigung
ADMINISTRATIVE COURT ON THE DENIAL OF TAX TREATY BENEFITS

In specialized journals there have been intensive discussions on the subject of whether the financial authorities have the right to deny entitlement to treaty provisions in the case of treaty shopping and if so, which options are open to them. On July 26, 2000, once again the Austrian Administrative Court made a ruling on a case concerning these questions. Michael Lang analyzes the reasons for the ruling of the Administrative Court.

http://www2.wu-wien.ac.at/taxlaw/publikationen/LangSWI2000He...
Selected response from:

Kim Metzger
Mexico
Local time: 04:32
Grading comment
Hat gepasst. Danke Kim und Nicole!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1entitlement to tax treaty provisions/benefits
Kim Metzger
3treaty entitlement
Nicole Snoek (X)


  

Answers


48 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
treaty entitlement


Explanation:
I think

Nicole Snoek (X)
Netherlands
Local time: 11:32
Native speaker of: Native in GermanGerman, Native in DutchDutch

Peer comments on this answer (and responses from the answerer)
neutral  Kim Metzger: Treaty entitlement by itself makes it sound as though private companies should be able to enter into treaties. Treaties are generally entered into by nations.
41 mins
  -> it didn't feel all too right to me either
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
entitlement to tax treaty provisions/benefits


Explanation:
I'm not sure, but it could be along the right lines.

VwGH zur Verweigerung der Abkommensberechtigung
ADMINISTRATIVE COURT ON THE DENIAL OF TAX TREATY BENEFITS

In specialized journals there have been intensive discussions on the subject of whether the financial authorities have the right to deny entitlement to treaty provisions in the case of treaty shopping and if so, which options are open to them. On July 26, 2000, once again the Austrian Administrative Court made a ruling on a case concerning these questions. Michael Lang analyzes the reasons for the ruling of the Administrative Court.

http://www2.wu-wien.ac.at/taxlaw/publikationen/LangSWI2000He...


Kim Metzger
Mexico
Local time: 04:32
Native speaker of: Native in EnglishEnglish
PRO pts in category: 161
Grading comment
Hat gepasst. Danke Kim und Nicole!
Notes to answerer
Asker: Hallo Kim, noch kein Feedback vom Kunden bis jetzt, aber durch Deine Antwort habe ich auch nochmal im Internet gesucht und eine weitere doppelsprachige Seite gefunden: Bezügl. der Abkommensberechtigung von Personengesellschaften, estates und trusts wird auf Art. 4 Abs. 1 b DBA-USA verwiesen. With regard to the entitlement of partnerships, estates and trusts to treaty benefits, reference is made to Article 4 1. b) of the Double Taxation Convention with the U.S.A. (DTC). Fast identische Übersetzung also!


Peer comments on this answer (and responses from the answerer)
agree  Nicole Snoek (X): sounds much better
8 hrs
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