Glossary entry

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

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.
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