Glossary entry

German term or phrase:

vGA verdeckte Gewinnausschüttung

English translation:

constructive dividend

Added to glossary by Edith Kelly
Aug 12, 2004 11:43
20 yrs ago
3 viewers *
German term

vGA

German to English Bus/Financial Law: Taxation & Customs
Hi all,
This is from an expense report/tax statement - the sentence is
"Die übrigen, in den USA entstanden Kosten, werden als vGA behandelt." I am looking for the US equivalent if possible.

Many thanks,

Hilary ;-)

Discussion

Non-ProZ.com Aug 12, 2004:
Fremdvergleich? I think Edith's answer may be more appropriate here, as the paragraph title is "Fremdvergleich". Unfortunately I am also not sure what this would be in English - does this make sense to anyone?

Proposed translations

+1
25 mins
Selected

verdeckte Gewinnausschüttung / constructive dividend

constructive divided § 8 III 2 KsStG Section 31
or
disguised or hidden profit distribution
or
non-deductible dividents

all depending on context. See Schäfer

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Note added at 25 mins (2004-08-12 12:08:55 GMT)
--------------------------------------------------

dividends
Peer comment(s):

agree Thomas Bollmann
2 mins
Danke.
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Hi everyone - I checked with the customer and this answer seems to fit the context best. Thank you all!"
26 mins

various business expenses

maybe:
verschiedene Geschäftsaufwendungen/-ausgaben - various business expenses
Something went wrong...
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