English to German Bus/Financial Investment / Securities Fondsprospekt

Taxation as a Controlled Foreign Corporation

If more than 50% of the Shares are owned by US Investors who each own (directly or through application of certain rules of attribution) 10% or more of the Shares (“***10% US Investors***”), the Company will be a controlled foreign corporation (“CFC”). In such event, among other consequences, ***10% US Investors*** will be required to include in ordinary income their pro rata shares of distributed and undistributed dividend, interest and net capital gain income of the Company, limited to the Company’s earnings, for each year the Company is a CFC. Amounts taxed currently to such ***10% US Investors*** under the CFC rules will not be subject to the deferred tax amount rules discussed above.


Ich hab das wörtlich mit „10%-US-Anleger“ übersetzt. Aber klingt das nicht merkwürdig?