Glossary entry (derived from question below)
English term or phrase:
permanently reinvested assertion on certain foreign earnings
German translation:
Behauptung der dauerhaften Reinvestition bestimmter Auslandsgewinne
Added to glossary by
Renata von Koerber
Dec 21, 2020 13:38
3 yrs ago
18 viewers *
English term
Germany
Law, Finance and Business Professional
Native in: German 
Works in: English to German, German to English
permanently reinvested assertion on certain foreign earnings
English to German
Bus/Financial
Accounting
Tax accounting (US federal tax)
Kontext: Geschäftsbericht US-Unternehmen
Tatsächlich verstehe ich überhaupt nicht richtig, wie die Begriffe zusammenhängen. Heißt das, dass das Unternehmen Vorteile aus ausländischen Erträgen schon mal provisorisch (dauerhaft?) angelegt hatte und nun diesen Vorteil behalten darf mit dem Ergebnis, dass es eine Rückstellung wegen Unklarheit auflösen kann? "Assertion" ist mir insbes. zusammen mit "reinvested" nicht geläufig.
Der ganze Satz:
As a result of the reform (Anm.: US Tax Reform) the Company re-established its permanently reinvested assertion on certain foreign earnings and reversed a previously accrued tax liability.
Danke vielmals.
Tatsächlich verstehe ich überhaupt nicht richtig, wie die Begriffe zusammenhängen. Heißt das, dass das Unternehmen Vorteile aus ausländischen Erträgen schon mal provisorisch (dauerhaft?) angelegt hatte und nun diesen Vorteil behalten darf mit dem Ergebnis, dass es eine Rückstellung wegen Unklarheit auflösen kann? "Assertion" ist mir insbes. zusammen mit "reinvested" nicht geläufig.
Der ganze Satz:
As a result of the reform (Anm.: US Tax Reform) the Company re-established its permanently reinvested assertion on certain foreign earnings and reversed a previously accrued tax liability.
Danke vielmals.
Proposed translations
(German)
| 1 | Behauptung der dauerhaften Reinvestition bestimmter Auslandsgewinne |
Andres Larsen
|
| 3 -1 | dauerhaft reinvestierte Geltend machung auf bestimmte ausländische Erträge |
Lisa Rosengard
|
References
| US APB 23 Benefits After Tax Reform |
Andres Larsen
|
Proposed translations
43 mins
Andres Larsen
Venezuela
Venezuela
Native in English
Venezuela
freelance translator
Native in: English
Works in: Spanish to English, English to Spanish, German to English, and 3 more.
Related KudoZ points
:
34
Selected
Behauptung der dauerhaften Reinvestition bestimmter Auslandsgewinne
Infolge der Steuerreform stellte die Gesellschaft ihre Behauptung der dauerhaften Reinvestition bestimmter Auslandsgewinne wieder her und hob eine zuvor aufgelaufene Steuerschuld auf.
Nichtbesteuerung wegen behaupteter Reinvestition - NWB Datenbank
datenbank.nwb.de › Anzeigen·
... Veräußerung seines Hotels geschätzt und dabei der wesentliche Teil des Veräußerungsgewinns wegen der Behauptung einer späteren Reinvestition gem.
FG München, 30.01.2008 - 10 K 3104/06 - dejure.org
dejure.org › dienste › rechtsprechung
Widerstreitende Steuerfestsetzung nach § 174 Abs. 3 AO bei der Nichtbesteuerung eines Veräußerungsgewinns wegen der Behauptung einer Reinvestition ...
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Note added at 46 mins (2020-12-21 14:24:27 GMT)
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Variante:
Infolge der Steuerreform stellte die Gesellschaft ihre Behauptung der dauerhaften Reinvestition bestimmter Auslandsgewinne wieder her und buchte eine zuvor aufgelaufene Steuerschuld zurück.
zurückbuchen :: German-English translation - dict.cc dictionary
www.dict.cc › german-english › zurückbuchen
dict.cc German-English Dictionary: Translation for zurückbuchen. ... zurückbuchen · to reverse acc. to back post. back to top | home, © 2002 - 2020 Paul ...
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Note added at 9 hrs (2020-12-21 22:45:31 GMT)
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auf Englisch "reinvestment assertion":
Companies Continue to Evaluate APB 23 Benefits After Tax ...
kbfcpa.com › companies-continue-to-evaluate-apb-23-...
Jun 8, 2020 — Why Continue to Assert Indefinite Reinvestment ? On the surface, the indefinite reinvestment assertion might seem to be a relic of accounting ...
COVID-19 could have implications on income tax accounting
taxnews.ey.com › news › 2020-0696-covid-19-could-h...
Mar 25, 2020 — Generally, a change in assertion of indefinite reinvestment during the year should result in the same reporting for the annual period as if the ...
Impact of tax reform - Accounting for tax effects of foreign ...
www.grantthornton.com › on-the-horizon › March › i...
Mar 1, 2018 — What continuing outside-basis differences may give rise to a continuing indefinite reinvestment assertion? Can an entity continue to assert that ...
FASB ASC 740 Disclosure of Income Taxes Related to ...
www.bdo.com › tax › bdo-knows-asc-740-march-2015
Undistributed foreign earnings for which the indefinite reinvestment assertion is ... temporary difference related to indefinitely reinvested foreign earnings for any ...
Accounting for Outside Basis Differences in Foreign Investments
cdn.ymaws.com › resource › collection › May_2_TS17...
PPT
Documenting the reinvestment assertion. An entity's documented plan for reinvestment of foreign earnings would enable it to overcome the presumption that all ...
What is the cost of the indefinitely reinvested foreign earnings ...
ntanet.org › Session1257_Paper1802_FullPaper_1
PDF
2 The indefinite reinvestment assertion is intended to signal that certain foreign earnings have been earmarked for overseas investment and are not expected to be ...
92 The Company evaluates its permanent reinvestment ...
materials.proxyvote.com › Approved › PDF › motorola_s...
The Company evaluates its permanent reinvestment assertions with respect to foreign earnings at each reporting period and, except for certain earnings that the ...
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Note added at 2 days 21 hrs (2020-12-24 11:02:57 GMT) Post-grading
--------------------------------------------------
Thanks for your grading comments and accompanying note. It has been a pleasure. Season's Greetings!
Nichtbesteuerung wegen behaupteter Reinvestition - NWB Datenbank
datenbank.nwb.de › Anzeigen·
... Veräußerung seines Hotels geschätzt und dabei der wesentliche Teil des Veräußerungsgewinns wegen der Behauptung einer späteren Reinvestition gem.
FG München, 30.01.2008 - 10 K 3104/06 - dejure.org
dejure.org › dienste › rechtsprechung
Widerstreitende Steuerfestsetzung nach § 174 Abs. 3 AO bei der Nichtbesteuerung eines Veräußerungsgewinns wegen der Behauptung einer Reinvestition ...
--------------------------------------------------
Note added at 46 mins (2020-12-21 14:24:27 GMT)
--------------------------------------------------
Variante:
Infolge der Steuerreform stellte die Gesellschaft ihre Behauptung der dauerhaften Reinvestition bestimmter Auslandsgewinne wieder her und buchte eine zuvor aufgelaufene Steuerschuld zurück.
zurückbuchen :: German-English translation - dict.cc dictionary
www.dict.cc › german-english › zurückbuchen
dict.cc German-English Dictionary: Translation for zurückbuchen. ... zurückbuchen · to reverse acc. to back post. back to top | home, © 2002 - 2020 Paul ...
--------------------------------------------------
Note added at 9 hrs (2020-12-21 22:45:31 GMT)
--------------------------------------------------
auf Englisch "reinvestment assertion":
Companies Continue to Evaluate APB 23 Benefits After Tax ...
kbfcpa.com › companies-continue-to-evaluate-apb-23-...
Jun 8, 2020 — Why Continue to Assert Indefinite Reinvestment ? On the surface, the indefinite reinvestment assertion might seem to be a relic of accounting ...
COVID-19 could have implications on income tax accounting
taxnews.ey.com › news › 2020-0696-covid-19-could-h...
Mar 25, 2020 — Generally, a change in assertion of indefinite reinvestment during the year should result in the same reporting for the annual period as if the ...
Impact of tax reform - Accounting for tax effects of foreign ...
www.grantthornton.com › on-the-horizon › March › i...
Mar 1, 2018 — What continuing outside-basis differences may give rise to a continuing indefinite reinvestment assertion? Can an entity continue to assert that ...
FASB ASC 740 Disclosure of Income Taxes Related to ...
www.bdo.com › tax › bdo-knows-asc-740-march-2015
Undistributed foreign earnings for which the indefinite reinvestment assertion is ... temporary difference related to indefinitely reinvested foreign earnings for any ...
Accounting for Outside Basis Differences in Foreign Investments
cdn.ymaws.com › resource › collection › May_2_TS17...
PPT
Documenting the reinvestment assertion. An entity's documented plan for reinvestment of foreign earnings would enable it to overcome the presumption that all ...
What is the cost of the indefinitely reinvested foreign earnings ...
ntanet.org › Session1257_Paper1802_FullPaper_1
2 The indefinite reinvestment assertion is intended to signal that certain foreign earnings have been earmarked for overseas investment and are not expected to be ...
92 The Company evaluates its permanent reinvestment ...
materials.proxyvote.com › Approved › PDF › motorola_s...
The Company evaluates its permanent reinvestment assertions with respect to foreign earnings at each reporting period and, except for certain earnings that the ...
--------------------------------------------------
Note added at 2 days 21 hrs (2020-12-24 11:02:57 GMT) Post-grading
--------------------------------------------------
Thanks for your grading comments and accompanying note. It has been a pleasure. Season's Greetings!
Note from asker:
| Many thanks for that context! |
4 KudoZ points awarded for this answer.
Comment: "After looking at the context, and grouping the words with that thought- YES thank you very much. I should have mentioned (if I had been clear on what is "happening" in the paragraph,)that is refers to a tax situation in Puerto Rico."
-1
10 hrs
Lisa Rosengard
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
experienced and well qualified linguist
Native in: English (Variant: UK)
Works in: Spanish to English, English, Spanish, and 3 more.
dauerhaft reinvestierte Geltend machung auf bestimmte ausländische Erträge
I believe that an assertion is a declaration of the investment. The assertion looks like a definitely forthright type of investment.
(Ich glaube dass eine Behauptung ist eine Deklaration des Ergebnisses. Die Behauptung ist auch eine absolut zubunstssidere Art der Investition.)
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Note added at 2 days 22 hrs (2020-12-24 11:59:35 GMT) Post-grading
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https://www.deepl.com/translator#de/en/Behauptung der dauerhaften Reinvestition bestimmer Auslandsgewinne
Behauptung der dauerfaften Reinvestition bestimmter Auslandsgewinne.
(Assertion of the permanent reinvestment of certain foreign profits ..)
https://www.deepl.com/translator#de/en/dauerhaft reinvestierte Gertrend machung auf bestimmte
dauerhaft reinvestierte Getrend machung auf bestimmte ..
(permanently reinvested money yield trend on specific ...)
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Note added at 2 days 23 hrs (2020-12-24 12:44:30 GMT) Post-grading
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Eine Behauptung könnte auch sein eine Anspruch, eine Antrag, oder eine Erklärung.
(An assertion could also be a claim, a request or a statement (declaration).)
(Ich glaube dass eine Behauptung ist eine Deklaration des Ergebnisses. Die Behauptung ist auch eine absolut zubunstssidere Art der Investition.)
--------------------------------------------------
Note added at 2 days 22 hrs (2020-12-24 11:59:35 GMT) Post-grading
--------------------------------------------------
https://www.deepl.com/translator#de/en/Behauptung der dauerhaften Reinvestition bestimmer Auslandsgewinne
Behauptung der dauerfaften Reinvestition bestimmter Auslandsgewinne.
(Assertion of the permanent reinvestment of certain foreign profits ..)
https://www.deepl.com/translator#de/en/dauerhaft reinvestierte Gertrend machung auf bestimmte
dauerhaft reinvestierte Getrend machung auf bestimmte ..
(permanently reinvested money yield trend on specific ...)
--------------------------------------------------
Note added at 2 days 23 hrs (2020-12-24 12:44:30 GMT) Post-grading
--------------------------------------------------
Eine Behauptung könnte auch sein eine Anspruch, eine Antrag, oder eine Erklärung.
(An assertion could also be a claim, a request or a statement (declaration).)
Example sentence:
"In recent years the impact of the permanently reinvested earnings (PRE) assertion on the financial reporting environment has grown tremendously."
"In den Ietzten Jahren, die Auswirkungen von die dauerheft reinvestierte Gewinn-behauptung zum Umfeld der Finanz-berichter-stattung (der Rechnung-legung) ist gewaltig gewachsen."
Note from asker:
| Many thanks, but I believe Andres' solution fitted better for my q. |
Peer comment(s):
| disagree |
Steffen Walter
: Eine "Geltendmachung" (Zusammenschreibung!) kann nicht "reinvestiert" sein. Und es ist für die Fragestellerin wenig hilfreich, wenn sich Vorschläge auf (fehlerhafte) maschinelle Übersetzung stützen.
6 hrs
|
Reference comments
27 mins
Andres Larsen
Venezuela
Venezuela
Native in English
Venezuela
freelance translator
Native in: English
Works in: Spanish to English, English to Spanish, German to English, and 3 more.
Related KudoZ points
:
34
Reference:
US APB 23 Benefits After Tax Reform
Companies Continue to Evaluate APB 23 Benefits After Tax Reform.
kbfcpa.com › companies-continue-to-evaluate-apb-23-...
Jun 8, 2020 — Companies Continue to Evaluate APB 23 Benefits After Tax Reform; Impact of ... This tax on all previously untaxed offshore earnings, coupled with other ... On the surface, the indefinite reinvestment assertion might seem to be a ... However, there are still consequences of not being permanently reinvested.
APB 23: Insight into Increased Scrutiny for Supporting Evidence
www.tpctax.com › insights › apb-23-insight-increased-s...
In other words, it allows the company to assert that its foreign subsidiary ... be permanently reinvested and that foreign earnings will not be repatriated to the U.S. ... the U.S. company must record a deferred tax liability on its undistributed earnings, ... reversal assertions;; an increase in repatriation by certain companies due to ...
kbfcpa.com › companies-continue-to-evaluate-apb-23-...
Jun 8, 2020 — Companies Continue to Evaluate APB 23 Benefits After Tax Reform; Impact of ... This tax on all previously untaxed offshore earnings, coupled with other ... On the surface, the indefinite reinvestment assertion might seem to be a ... However, there are still consequences of not being permanently reinvested.
APB 23: Insight into Increased Scrutiny for Supporting Evidence
www.tpctax.com › insights › apb-23-insight-increased-s...
In other words, it allows the company to assert that its foreign subsidiary ... be permanently reinvested and that foreign earnings will not be repatriated to the U.S. ... the U.S. company must record a deferred tax liability on its undistributed earnings, ... reversal assertions;; an increase in repatriation by certain companies due to ...
Discussion
https://www.gaapdynamics.com/insights/blog/2016/09/20/no-u.s...
Damit und aus vielen anderen Treffern ist klar, dass "reinvested earnings" gemeint sind und man nunmehr geltend macht, dass diese Gewinne deshalb nicht oder nicht voll hätten versteuert werden müssen.