Übersetzung für "Hybrid entities" in Deutsch

The same is true of hybrid entities, i.e. entities which are regarded as corporate bodies by one MS and as transparent entities by another.

Mismatches that, in particular, result from the hybrid nature of entities should be addressed only where one of the associated enterprises has, at a minimum, effective control over the other associated enterprises.

As with other hybrid entities and branch mismatches that give rise to deduction without inclusion outcomes, no hybrid mismatch should arise where the payee is exempt from tax under the laws of the payee jurisdiction.

Unlike the example of incorporated companies, the inclusion of internationally active partnerships and other tax-transparent or hybrid entities within the scope of the scheme could, for instance, lead to diverging opinions on the correct application of existing double-taxation treaties, especially when the partners are residents of other Member States other than that in which the partnership is located.

Member States may opt to exclude internationally active partnerships, single entrepreneurs and sole proprietorships or other tax-transparent or hybrid entities from the pilot scheme, even though they are partly covered by the definition of small and medium-sized enterprises.

By focusing my work on the interconnection between biological, technological, and hybrid entities I draw attention to this simple but fundamental fact.

The two States view this hybrid entity differently for tax purposes (mismatch).

As hybrid entity mismatches involving third countries may lead to a double deduction or to a deduction without inclusion, it is necessary to lay down rules whereby the Member State concerned either denies the deduction of a payment, expenses or losses or requires the taxpayer to include the payment in its taxable income, as the case may be.

Directive (EU) 2016/1164 includes rules on hybrid mismatches between Member States and should thus also include rules on hybrid mismatches with third countries where at least one of the parties involved is a corporate taxpayer or, in the case of reverse hybrids, an entity in a Member State, as well as rules on imported mismatches.

In respect of payments made by a hybrid entity to its owner, or deemed payments made between the head office and permanent establishment or between two or more permanent establishments, a hybrid mismatch could arise where the deduction without inclusion outcome results from the payment or deemed payment not being recognised in the payee jurisdiction.

However, income of the hybrid entity might be included as taxable income in more than one jurisdiction as well.

Mismatches that particularly pertain to the hybridity of entities should be addressed only where one of the associated enterprises has – at a minimum - effective control over the other associated enterprises.

In case of a deduction without inclusion the same rules should apply as for neutralising a hybrid financial instrument or hybrid entity mismatch leading to a deduction without inclusion.

In case of a double deduction or a deduction without inclusion, the same rules should apply as for neutralising a hybrid entity mismatch leading to a double deduction or to a deduction without inclusion respectively.

A hybrid entity mismatch occurs if an entity is treated as transparent for tax purposes by one jurisdiction and as non-transparent by another jurisdiction.

In case of a hybrid entity mismatch resulting in a deduction without inclusion between a Member State and a third country, it should be established first which is the jurisdiction of the payer.

For the purposes of Article 61, where there is a hybrid mismatch involving a hybrid entity, the participation under points (a) and (b) of the first subparagraph shall mean a holding exceeding 50 % of the voting rights or a right of ownership exceeding 50 % of the capital.

Based on the Anti-Tax Avoidance Directive in case of a hybrid entity mismatch between two Member States leading to a deduction without an inclusion, the Member State of the payer should deny the deduction of the payment.

Based on the Anti-Tax Avoidance Directive in case of a hybrid entity mismatch between two Member States leading to a double deduction, a deduction should only be given in the Member State where such payment has its source.

In case of a hybrid entity mismatch between a Member State and a third country, based on Article 9, paragraph 1, second subparagraph, the Member State concerned should deny the deduction of the payment, expenses or losses irrespective of whether the payment has its source in the Member State or in the third country, unless the third country has already done so.

The Directive proposes that in the event of such a mismatch, the legal characterisation given to a hybrid instrument or entity by the Member State where a payment originates shall be followed by the Member State of destination.

Where two Member States give a different legal characterisation to the same taxpayer (hybrid entity), including its permanent establishments in one or more Member State, and this leads to either a situation where a deduction of the same payment, expenses or losses occurs both in the Member State in which the payment has its source, the expenses are incurred or the losses are suffered and in another Member State or a situation where there is a deduction of a payment in the Member State in which the payment has its source without a corresponding inclusion of the same payment in the other Member State, the legal characterisation given to the hybrid entity by the Member State in which the payment has its source, the expenses are incurred or the losses are suffered shall be followed by the other Member State.

In order to ensure that Member States introduce rules to effectively combat against these mismatches, this Directive prescribes that the legal characterisation given to a hybrid instrument or entity by the Member State where a payment, expense or loss, as the case may be, originates shall be followed by the other Member State which is involved in the mismatch..