Glossary entry (derived from question below)
Russian term or phrase:
признак искусственности, лишенной хозяйственного смысла
English translation:
sign/indication of financial maneuvering that lacks economic rationale
Added to glossary by
Frank Szmulowicz, Ph. D.
Aug 25, 2019 21:37
4 yrs ago
1 viewer *
Russian term
признак искусственности, лишенной хозяйственного смысла
Russian to English
Law/Patents
Law (general)
...Положения НК РФ не ограничивают право налогоплательщиков проводить свои хозяйственные операции так, чтобы налоговые последствия были минимальными, однако в избранном налогоплательщиком варианте сделки не должно присутствовать признака искусственности, лишенной хозяйственного смысла...
Proposed translations
(English)
Change log
Sep 3, 2019 16:59: Frank Szmulowicz, Ph. D. Created KOG entry
Proposed translations
+1
2 hrs
Frank Szmulowicz, Ph. D.
United States
United States
Native in English
Works in field
United States
On time, on target, on budget.
Native in: English 
, Polish
Works in: Polish to English, English to Polish, Russian to Polish, and 1 more.
Related KudoZ points
:
328
Selected
sign/indication of financial maneuvering that lacks economic rationale
Proposition,
or
should not be characterized by/
should not bear the signs of
financial maneuvering that lacks economic rationale
or
should not be characterized by/
should not bear the signs of
financial maneuvering that lacks economic rationale
4 KudoZ points awarded for this answer.
Comment: "Thank you, Frank!"
23 mins
Vladyslav Golovaty
Ukraine
Ukraine
Native in Russian
&
English
Specializes in field
Ukraine
a top-rank. native English-Ukrainian-Rus
Native in: English (Variant: US) 
, Ukrainian (Variant: Standard-Ukraine) , Russian
Works in: English to Ukrainian, Ukrainian to English, Russian to English, and 3 more.
Related KudoZ points
:
104
no attribute of artificiality devoid of economic sense
contain...
10 hrs
should have economic substance
Peer comment(s):
| neutral |
David Knowles
: This is US and needs wikipedia to explain it, so I think it's a bit too brief!
2 hrs
|
10 hrs
David Knowles
Native in English
Specializes in field
Specialist in Civil Law & Contracts
Native in: English
Works in: Russian to English, English, Ukrainian to English
Related KudoZ points
:
577
Russian term (edited):
[не должно присутствовать признака] искусственности, лишенной хозяйственного смысла
should serve a genuine commercial purpose
I think it sounds better in a positive way, but here is a quote about the Ramsay principle:
The House of Lords decided that where a transaction has pre-arranged artificial steps that serve no commercial purpose other than to save tax, the proper approach is to tax the effect of the transaction as a whole
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Note added at 12 hrs (2019-08-26 10:33:13 GMT)
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Maybe better to add "... and not be purely artificial".
The House of Lords decided that where a transaction has pre-arranged artificial steps that serve no commercial purpose other than to save tax, the proper approach is to tax the effect of the transaction as a whole
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Note added at 12 hrs (2019-08-26 10:33:13 GMT)
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Maybe better to add "... and not be purely artificial".
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