Funktionsabschmelzung
English translation: reduction [or: consolidation] of functions
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| 08:36 Aug 11, 2011 |
| German to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Dokumentation | |||||||
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|  Selected response from: casper (X) | ||||||
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| 3 | consolidation of functions |
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| Complete transfer of functions (Funktionsausgliederung) |
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Answers
1 day 49 mins confidence: 
consolidation of functions Explanation: 'abschmelzen' seems to convey the idea of 'fusing together' and that in turn makes me think of 'consolidating' in the sense uniting or combining or bringing together. FWIW, the collocation "relocation and consolidation of functions" gets its share of googles. |
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Reference comments
1 hr |
| Reference: Complete transfer of functions (Funktionsausgliederung) Reference information: According to the administrative guidelines, a transfer of functions can occur as follows: - Complete transfer of functions (Funktionsausgliederung)—for example, when manufacturing and distribution are transferred to a foreign affiliate. - Reduction of functions (Funktionsabschmelzung), in which an entity diminishes its role in a certain function. This is the case when a manufacturer and distributor transfers one of the two functions. http://us.kpmg.com/microsite/taxnewsflash/tp/2009/Germany_BN... -------------------------------------------------- Note added at 1 hr (2011-08-11 10:18:45 GMT) -------------------------------------------------- Oops, sorry, the reference title should be Reduction of functions (Funktionsabschmelzung) |
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15 hrs |
| Reference Reference information: www.unternehmensteuerreform.de/media/Jahndorf.pdfDateiformat: PDF/Adobe Acrobat - Schnellansicht Funktionsabschmelzung und Funktionsabspaltung un- terscheiden sich also dadurch, dass im ersten Fall die. Gewinnchancen ins Ausland verlagert werden, ... http://www.unternehmensteuerreform.de/media/Jahndorf.pdf -------------------------------------------------- Note added at 16 hrs (2011-08-12 00:39:23 GMT) -------------------------------------------------- www.investorwords.com/1741/erosion.html - Cachederosion - definition of erosion - When an innovation or technological breakthrough reduces the value of one or more of a company's existing assets |
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