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  3. Business/Commerce (general)

positivt opplistet (in this context)

English translation: on a positive or exhaustive list

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Norwegian term or phrase:positivt opplistet (in this context)
English translation:on a positive or exhaustive list
Entered by: stephen mewes

15:26 Aug 26, 2013
Norwegian to English translations [PRO]
Law/Patents - Business/Commerce (general)
Norwegian term or phrase: positivt opplistet (in this context)
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.
stephen mewes
United Kingdom
Local time: 05:01
on a positive or exhaustive list
Explanation:
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.
Selected response from:

Christine Andersen
Denmark
Local time: 06:01
Grading comment
3 KudoZ points were awarded for this answer



Summary of answers provided
3on a positive or exhaustive list
Christine Andersen


  

Answers


3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
on a positive or exhaustive list


Explanation:
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.

Christine Andersen
Denmark
Local time: 06:01
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 34
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