Glossary entry (derived from question below)
Norwegian term or phrase:
positivt opplistet (in this context)
English translation:
on a positive or exhaustive list
Added to glossary by
stephen mewes
Aug 26, 2013 15:26
10 yrs ago
Norwegian term
positivt opplistet (in this context)
Norwegian to English
Law/Patents
Business/Commerce (general)
Etter vår vurdering taler ordlyden for at bestemmelsen er uttømmende i den forstand at verdioverføringer til andre enn aksjonæren og de av aksjonærens nærstående slektninger som er positivt opplistet, ikke kan lede til utbyttebeskatning.
Proposed translations
(English)
3 | on a positive or exhaustive list | Christine Andersen |
Proposed translations
3 hrs
Selected
on a positive or exhaustive list
I am not certain about this, but I think it means specific close relatives mentioned on an exhaustive list.
This could for instance be relatives such as the shareholder´s spouse and children, who would inherit in the event of the shareholder´s death, or under other specific circumstances.
Transfer to anyone but these specified individuals would be taxable.
This could for instance be relatives such as the shareholder´s spouse and children, who would inherit in the event of the shareholder´s death, or under other specific circumstances.
Transfer to anyone but these specified individuals would be taxable.
3 KudoZ points awarded for this answer.
Something went wrong...