German to English Bus/Financial Law: Taxation & Customs Finance

This is from an overview of a business taxation university course. All items are in bullet points, so not much context. It features in the section "Business income" - income from sole proprietorships, dividends from business partnerships, profits resulting from sales of shares.

I researched a bit and in another thread Abfärbetheorie was translated with 'tainting principle'. If this is the case, what would Geprägetheorie be? Is 'gewerblich geprägt' a factor here?
Sorry, am no accountant so I'm not quite sure what is meant, thank you!