Contribution for general partner not part of trading profit ...
In a most recent decision, the Supreme Tax Court held that profits from special compensation for the general partner of a limited partnership pursuant to Section 5a (4a) sentence 3 Income Tax Act attributable to the period following the cessation of the commercial and promotional activity of a partnership are not part of the trading profit subject to trade tax.
Kategorien: Supreme Tax Court cases
Schlagwörter: Limited Liability Company, compensation ...
