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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • No foreign passive income attribution for trade tax

    The Supreme Tax Court has held that the foreign passive income attributed to a domestic parent is to be seen as stemming from a foreign business establishment and is therefore exempt from trade tax.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    CFC, passive income, attribution
    Autor:in