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tolerant
exact
1 error
approximate
w/o phonetic transcr.
engl. phonetic transcr.
Klauenschmalz
Klauenöl
Klause
Klausel
Klauseln der Seeversicherung
Klausner
Klausrabe
Klausrapp
Klausur
Search for:
ä
ö
ü
ß
1 result for
Klausen
Tip:
If you don't have umlaut keys, use: ä = ae, ö = oe, ü = ue, ß = ss
German
English
Diese
Auslegung
ist
fraglich
,
denn
diese
Klauseln
beziehen
sich
eher
auf
Verschmelzungen
von
im
selben
Vertragsstaat
ansässigen
Unternehmen
,
die
Aktiva
im
anderen
Vertragsstaat
besitzen
;
ohne
diese
Klausen
würden
die
Besteuerung
in
diesem
Staat
erfolgen
,
während
im
Staat
des
Sitzes
die
Steuern
aufgrund
einer
Stundungsregelung
gestundet
würden
. [EU]
This
interpretation
is
questionable
since
these
clauses
refer
rather
to
mergers
involving
companies
resident
in
one
Contracting
State
that
own
assets
in
the
other
Contracting
State
and
which
,
if
the
clauses
did
not
exist
,
would
be
taxed
in
that
State
,
whereas
,
by
contrast
,
the
taxes
in
the
State
of
residence
would
be
deferred
under
a
tax
deferral
regime
.
The example sentences [G] were kindly provided by the
Goethe Institute
.
Sentences marked by [EU] derived from
DGT Multilingual Translation Memory
. The European Commission retains ownership of the copyright in the original data.
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