Feb 11, 2007 17:51
17 yrs ago
1 viewer *
German term
Reliable, experienced and friendly.
Native in: German
Works in: English to German, German to English
nachgeschaltet
German to English
Law/Patents
Accounting
"Nach § 8a KStG werden Zinsen, die eine Kapitalgesellschaft für Darlehen an ihren Gesellschafter, einen ihm nahestehenden Dritten oder einen rückgriffsberechtigten Dritten zahlt, als verdeckte Gewinnausschüttungen umqualifiziert, wenn das Verhältnis zwischen Fremd- und Eigenkapital den gesetzlichen Vorgaben nicht entspricht. Nach § 8a Abs. 5 KStG gilt dies auch, wenn das Darlehen einer einer Kapitalgesellschaft **nachgeschalteten** Personengesellschaft gewährt wird."
The document deals with the formation of a German GmbH & Co. KG.
I've been working all day... Gettin' tired.
Thank you in advance for any help.
Iris
The document deals with the formation of a German GmbH & Co. KG.
I've been working all day... Gettin' tired.
Thank you in advance for any help.
Iris
Proposed translations
(English)
| 2 +2 | is a downstream affiliate/subsidiary of |
Bernhard Sulzer
|
| 3 +1 | downstream partnership |
Kim Metzger
|
Proposed translations
+2
1 hr
Bernhard Sulzer
United States
United States
Native in German
United States
High quality at a reasonable price
Native in: German
Works in: English to German, German to English, German, and 1 more.
Related KudoZ points
:
24
Selected
is a downstream affiliate/subsidiary of
an attempt for a suggestion for your context:
for:
wenn das Darlehen einer einer Kapitalgesellschaft **nachgeschalteten** Personengesellschaft gewährt wird."
even if ...is granted to a partnership (company) (which is) a downstream subsidiary/affiliate of the ...(parent) corporation.
...to a partnership (company) whose affiliation with the (parent) corporation is downstream subsidiary/partner
http://www.proz.com/kudoz/840661
downstream subsidiary
http://www.thekossakcompanies.com/about_us.htm
not affiliated
http://www.proz.com/kudoz/1181280
Personengesellschaft
for:
wenn das Darlehen einer einer Kapitalgesellschaft **nachgeschalteten** Personengesellschaft gewährt wird."
even if ...is granted to a partnership (company) (which is) a downstream subsidiary/affiliate of the ...(parent) corporation.
...to a partnership (company) whose affiliation with the (parent) corporation is downstream subsidiary/partner
http://www.proz.com/kudoz/840661
downstream subsidiary
http://www.thekossakcompanies.com/about_us.htm
not affiliated
http://www.proz.com/kudoz/1181280
Personengesellschaft
Note from asker:
| Vielen Dank, Bernhard! |
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
+1
14 mins
Kim Metzger
Mexico
Mexico
Native in English
Mexico
Committed to Quality and Service
Native in: English (Variant: US) 
Works in: German to English
Related KudoZ points
:
201
downstream partnership
Nachgeschaltet is downstream - Hamblock/Wessels
if the loan is granted by a downstream partnership
But I don't know enough about corporations to propose how to deal with the whole prase: einer Kapitalgesellschaft nachgeschalteten Personengesellschaft
The venture will be comprised of two 50/50 operating partnerships, one Canadian upstream partnership and one U.S. downstream partnership, with both companies contributing equally valued assets and equity for future capital expenditures.
http://www.encana.com/operations/downstream/index.htm
if the loan is granted by a downstream partnership
But I don't know enough about corporations to propose how to deal with the whole prase: einer Kapitalgesellschaft nachgeschalteten Personengesellschaft
The venture will be comprised of two 50/50 operating partnerships, one Canadian upstream partnership and one U.S. downstream partnership, with both companies contributing equally valued assets and equity for future capital expenditures.
http://www.encana.com/operations/downstream/index.htm
Note from asker:
| Thank you, Kim! |
Peer comment(s):
| agree |
RobinB
: It's important to emphasize that this is a partnership, not just any old corporation. Highly relevant where constructive dividends are concerned. See www.us.kpmg.com/microsite/TNF-Europe/2006/Sep/German_Sept28...
14 hrs
|
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