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  3. Law: Taxation & Customs

MA

English translation: Model Convention

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:MA
English translation:Model Convention
Entered by: Olav Rixen

11:11 Jul 14, 2004
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: MA
Eine Betriebsstätte wird nur fingiert, wenn
- eine Person, die nicht unabhängiger Vertreter i.S.v. Art. 5 (6) **MA** ist,
- im Vertragsstaat für ein Unternehmen des anderen Vertragsstaates tätig ist.

The context is double taxation and whether a foreign national's work in Germany can be seen as establishment of a business. I don't know what kind of law MA could be.
Olav Rixen
Canada
Local time: 22:03
Musterabkommen?
Explanation:
guessing
Selected response from:

Cilian O'Tuama
Germany
Local time: 07:03
Grading comment
Thanks,Cilian, and thanks also to Derek.
4 KudoZ points were awarded for this answer



Summary of answers provided
4Model Convention
Derek Gill Franßen
1 +2Musterabkommen?
Cilian O'Tuama


  

Answers


6 mins   confidence: Answerer confidence 1/5Answerer confidence 1/5 peer agreement (net): +2
Musterabkommen?


Explanation:
guessing

Cilian O'Tuama
Germany
Local time: 07:03
Native speaker of: English
PRO pts in category: 16
Grading comment
Thanks,Cilian, and thanks also to Derek.

Peer comments on this answer (and responses from the answerer)
agree  Michael Pauls: Looks like it ... see: http://www.ey.com/global/download.nsf/Austria/artikel_stenic...$file/Stenico_SWI_02_03.pdf
1 min
agree  Christian: Es könnte sich hierbei um das "OECD-Musterabkommen (OECD-MA)" handeln: http://www.personal-office.de/inhalt/hlo_doppelbesteuerung_d...
4 mins
  -> could be "Model Tax Convention"
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8 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
MA (=Musterabkommen)
Model Convention


Explanation:
:)

--------------------------------------------------
Note added at 9 mins (2004-07-14 11:21:06 GMT)
--------------------------------------------------

As in \"OECD Musterabkommen\", see: http://www.fifoost.org/allgemein/divers/oecd_ma.pdf

--------------------------------------------------
Note added at 9 mins (2004-07-14 11:21:29 GMT)
--------------------------------------------------

See LEO: http://dict.leo.org/?search=musterabkommen&searchLoc=0&relin...

Derek Gill Franßen
Germany
Local time: 07:03
Specializes in field
Native speaker of: English
PRO pts in category: 94
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