RETT-Blocker: Indirect unification of shares through an inte ...
The Supreme Tax Court has decided that where an intermediary partnership holds direct or indirect interests in a real-estate-owning company, the relevant holding for establishing its interest in the related real-estate holding company, is its interest in the capital of the partnership and not the interest in the jointly owned property according to the law of property.
Kategorien: Supreme Tax Court cases
Schlagwörter: RETT, Taxation of real estate, unificati ...