German德语: AbfärbetheorieEnglish英语 translation: tainting  KudoZ The KudoZ network provides a framework for translators ... More  |
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German德语至English英语翻译 [专业]
Bus/Financial - 法律：税与海关 | | German德语词条或短语： Abfärbetheorie | .. jibes with Vervielfältigungstheorie (somehow)
Definition:
Gemäß der Abfärbetheorie ist im Steuerrecht eine selbständig ausgeübte Tätigkeit insgesamt als gewerblich anzusehen, wenn auch nur ein Teil der selbstständigen Tätigkeit gewerblich geprägt ist (Abfärbewirkung; Umqualifizierung der Einkünfte). Der entscheidende Nachteil für den Steuerpflichtigen dieser Sichtweise ist, dass er auch Gewerbesteuer zu zahlen hat. Ein ganz geringfügiger Anteil an gewerblicher Tätigkeit führt jedoch nicht zur Umqualifizierung.
Siehe auch: Vervielfältigungstheorie
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| | 写给提问者或来自提问者的留言Sandy A Pirie: 18:52 Jun 14, 2005: Why do you mention 'Vervielfaeltigungstheorie' twice? Do you need a translation of that, too? (I've looked for your name in the list but can't find any entry made by you of that term.) -
vptrans (asker): 05:35 Jun 15, 2005: Vervielfältigungstheorie - I do not need a translation of the second theory.. it just so happens that in German texts it is always referenced in connection with the Abfärbungstheorie.. (which by the way is also referred to as the "Tintentropftheorie"). That s German tax law for you.
vptrans (asker): 05:36 Jun 15, 2005: Tainting sounds good. Thank You! -
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| | tainting | 说明：
I don't know that this can be elevated to the status of a theory, and may need some re-wording, but the concept is the same
Tainted Income
Under the German Income Tax Act, all income received by a partnership that carries on a business activity (the German concept of being engaged in a trade or business) in addition to a non-business activity is deemed to be business income. That is, the business activity taints the whole partnership if the activity exceeds at least 1.25% of the overall activities of the partnership.
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Note added at 56 mins (2005-06-14 18:28:26 GMT)
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I think you could call it the \'tainting principle\', and it is quite a common term in tax matters when referring to earnings or assets which are deemed to qualify/not to qualify for various tax treatments in their entirety even though only a small proportion fall under some other relevant category |
| 获选答案来自：
 Kieran McCann
英国
| 提问者给回答者的留言Thank you. I went with tainting rule.
已将4分KudoZ分数奖给该答案 |
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49分钟 信心度：   同仁同意（净值）： +3 |
| tainting
说明：
I don't know that this can be elevated to the status of a theory, and may need some re-wording, but the concept is the same
Tainted Income
Under the German Income Tax Act, all income received by a partnership that carries on a business activity (the German concept of being engaged in a trade or business) in addition to a non-business activity is deemed to be business income. That is, the business activity taints the whole partnership if the activity exceeds at least 1.25% of the overall activities of the partnership.
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Note added at 56 mins (2005-06-14 18:28:26 GMT)
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I think you could call it the \'tainting principle\', and it is quite a common term in tax matters when referring to earnings or assets which are deemed to qualify/not to qualify for various tax treatments in their entirety even though only a small proportion fall under some other relevant category
证明参考： http://www.mondaq.com/i_article.asp_Q_articleid_E_33061
| | 提问者给回答者的留言| Thank you. I went with tainting rule. |
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The translation workplace 
