Glossary entry (derived from question below)
Hungarian term or phrase:
Gazdasági munkáltató
English translation:
economic employer / OECD: real employer
Added to glossary by
Jilt
Nov 27, 2012 12:44
11 yrs ago
Hungarian term
Gazdasági munkáltató
Hungarian to English
Bus/Financial
Business/Commerce (general)
Dear forum,
Is there an English translation for this?
See http://www.nav.gov.hu/nav/ado/szja/gazdasagi_munkaltato_kett... for a definition
Jilt
Is there an English translation for this?
See http://www.nav.gov.hu/nav/ado/szja/gazdasagi_munkaltato_kett... for a definition
Jilt
Proposed translations
(English)
| 4 +1 | economic employer / OECD: real employer |
Andras Mohay (X)
|
| 4 | employer |
Eva Blanar
|
| 4 | economic (vs. legal) employer |
Ildiko Santana
|
Proposed translations
+1
3 hrs
Selected
economic employer / OECD: real employer
As opposed to "formal employer"
Ha az integrációs teszt alapján a formális és a gazdasági értelemben vett munkáltató személye nem egyezik meg, további, a Kommentárban leírt szempontot kell figyelembe venni a 15. cikk 2. bekezdése szerinti „munkáltató” meghatározására
http://www.nav.gov.hu/nav/ado/szja/gazdasagi_munkaltato_kett...
... some domestic law definitions) between the “formal” employer and the “economic” (or, in OECD terminology, “real”) employer. The OECD Model Commentary ...
http://goo.gl/xfjyw
The OECD Commentary does not use the terms formal employer and economic employer ~ but real employer - so the Revenue's position is not crystal clear
http://www.unifr.ch/cdfpd/assets/files/publications/2002 Int...
Ha az integrációs teszt alapján a formális és a gazdasági értelemben vett munkáltató személye nem egyezik meg, további, a Kommentárban leírt szempontot kell figyelembe venni a 15. cikk 2. bekezdése szerinti „munkáltató” meghatározására
http://www.nav.gov.hu/nav/ado/szja/gazdasagi_munkaltato_kett...
... some domestic law definitions) between the “formal” employer and the “economic” (or, in OECD terminology, “real”) employer. The OECD Model Commentary ...
http://goo.gl/xfjyw
The OECD Commentary does not use the terms formal employer and economic employer ~ but real employer - so the Revenue's position is not crystal clear
http://www.unifr.ch/cdfpd/assets/files/publications/2002 Int...
4 KudoZ points awarded for this answer.
Comment: "Thanks!"
2 hrs
Eva Blanar
Hungary
Hungary
Native in Hungarian
Specializes in field
Hungary
Nil satis nisi optimum
Native in: Hungarian
Works in: English to Hungarian, French to Hungarian, German to Hungarian, and 2 more.
Related KudoZ points
:
72
employer
The OECD Model Agreement also uses just that term (defined in Art. 15) and actually, I never heard this "gazdasági munkáltató" earlier, in real life.
At the same time, the expression "business/employer" occurs quite often in all papers and to indicate the type of that employer, this might be a solution.
At the same time, the expression "business/employer" occurs quite often in all papers and to indicate the type of that employer, this might be a solution.
6 hrs
Ildiko Santana
United States
United States
Native in Hungarian
&
English
Specializes in field
United States
Accurate / Fast / Cheap -- Pick Two
Native in: Hungarian 
, English
Works in: Hungarian to English, English to Hungarian, English, and 1 more.
Related KudoZ points
:
92
economic (vs. legal) employer
See the relevant source,
OECD Model Tax Convention on Income and on Capital:
http://tinyurl.com/d5ybqw5
Chapter V: Methods for elimination of double taxation
Browsable full version:
http://tinyurl.com/ca683h5
"...the position of an investor in a CIV differs substantially, as a legal and economic matter..."
"...Contracting States will want to consider the economic characteristics..."
See article specifically addressing the differentiation between economic employer and legal employer:
"With OECD's Proposed Changes to Model Treaty Commentary on Article 15, Are They about To Open Pandora's Box?":
http://www.us.kpmg.com/microsite/tax/ies/tea/summer2007/arti...
"Potential for Conflicting Interpretations
In light of the above, in cases of "international hiring out of labor," the word "employer" should be interpreted as the employee's "economic employer" rather than legal employer. (The expression "legal employer" is used in this article to mean the company with which the employee has a formal employment contract.)
However, more and more countries are seeking to interpret the word "employer" this way even when "international hiring out of labor," or any other sort of "abuse," is NOT in point. This has the potential for conflicts of treaty interpretation, mainly where one country adopts the "economic employer" approach and the other one does not, but also between two countries which take the "economic employer" approach but have different tests as to what is an "economic employer.""
Some explanation can be found in this Hungarian (+German) document on the subject:
"A német-és magyarországi társasági- valamint személyi jövedelemadóztatás egyes gyakorlati aspektusai":
http://tinyurl.com/d85v7bz
"...A Modellegyezmény tehát elkülöníti a jogi és a gazdasági értelemben vett munkáltató fogalmát. Ennek megfelelően munkáltatói funkció a fogadónál, akkor adózás Magyarországon."
OECD Model Tax Convention on Income and on Capital:
http://tinyurl.com/d5ybqw5
Chapter V: Methods for elimination of double taxation
Browsable full version:
http://tinyurl.com/ca683h5
"...the position of an investor in a CIV differs substantially, as a legal and economic matter..."
"...Contracting States will want to consider the economic characteristics..."
See article specifically addressing the differentiation between economic employer and legal employer:
"With OECD's Proposed Changes to Model Treaty Commentary on Article 15, Are They about To Open Pandora's Box?":
http://www.us.kpmg.com/microsite/tax/ies/tea/summer2007/arti...
"Potential for Conflicting Interpretations
In light of the above, in cases of "international hiring out of labor," the word "employer" should be interpreted as the employee's "economic employer" rather than legal employer. (The expression "legal employer" is used in this article to mean the company with which the employee has a formal employment contract.)
However, more and more countries are seeking to interpret the word "employer" this way even when "international hiring out of labor," or any other sort of "abuse," is NOT in point. This has the potential for conflicts of treaty interpretation, mainly where one country adopts the "economic employer" approach and the other one does not, but also between two countries which take the "economic employer" approach but have different tests as to what is an "economic employer.""
Some explanation can be found in this Hungarian (+German) document on the subject:
"A német-és magyarországi társasági- valamint személyi jövedelemadóztatás egyes gyakorlati aspektusai":
http://tinyurl.com/d85v7bz
"...A Modellegyezmény tehát elkülöníti a jogi és a gazdasági értelemben vett munkáltató fogalmát. Ennek megfelelően munkáltatói funkció a fogadónál, akkor adózás Magyarországon."
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