Translation of "Wirtschaftliche eigentum" in English

Beneficial Ownership disclosed to the Registered Agent and are confidential.

A number of relatively detailed issues have also been covered such as assets of very low value, and an approach to legal as opposed to economic ownership.

In particular, to solve one important technical question: namely how to establish the economic ownership of the underlying asset in the PPP, either as government’s asset or as partner’s asset, regardless of the legal provisions related to ownership.

The launching of a spacecraft for which economic ownership has been transferred between a natural or legal person established in a non-member country and a natural or legal person established in a Member State shall be recorded:

The launching of a spacecraft for which economic ownership has been transferred between two taxable persons established in different Member States shall be recorded:

In order to facilitate the break-up, the consortium members created so-called ‘tracking shares’ representing the economic ownership of the businesses attributed to each consortium member.

This implies that IFs retain effective (economic) ownership of the underlying securities/gold during the operation.

The ESA95 fundamental statement set out that economic ownership of an asset depends on which party bears the risks and rewards associated with the asset.

A fixed asset may not be depreciated by more than one taxpayer at the same time, unless either the legal or the economic ownership is shared between more taxpayers.

The IA also includes provisions on competition and state aid, intellectual property, economic cooperation, rules of origin, administrative customs cooperation and transport.

For example, the G20 has called for a new international standard for exchange of information on beneficial ownership and a new global list of uncooperative tax jurisdictions.

This implies that IFs retain effective ( economic ) ownership of the underlying securities / gold during the operation .

123 An operating lease achieves very largely the same object as a "huurovereenkomst" (lease) in Netherlands law, namely that the lessee should have the benefit and use of an asset, the economic risks remaining entirely or almost entirely for the lessor's account.

Early action to adapt to climate change will prevent potential damage and minimise threats to human health, economic development, property, infrastructure and ecosystems.

It must be borne in mind that, in the case giving rise to the judgment in Barbier, the question referred concerned the assessment of tax payable on the inheritance of immovable property situated in a Member State and the taking into account, for the purposes of assessing the property’s value, of the fact that the holder of the legal title was under an unconditional obligation to transfer that title to a third party who had financial ownership of the property.

In that regard, it must be borne in mind that, in the case giving rise to the judgment in Barbier, the question referred concerned the assessment of tax payable on the inheritance of immovable property situated in a Member State and the taking into account, for the purposes of assessing the property’s value, of the fact that the holder of the legal title was under an unconditional obligation to transfer that title to a third party who had financial ownership of the property.

The terms "control", "controlling" and "controlled", shall mean the legal, beneficial or equitable ownership, directly or indirectly, of more than 50% of the issued share capital or more than 50% of the voting rights, or the power, directly or indirectly, to appoint a member of the board of directors or similar governing body.

If the economic ownership of leased assets remains with a KION Group company as the lessor under an operating lease, the assets are reported as leased assets in a separate item on the face of the statement of financial position.