29. Oktober 2015 Tax & Legal News – Issue 6, October 2015 In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC. Kategorien: Tax & Legal NewsSchlagwörter: CCCTB, tourism tax, staff parties, bribe ...
14. Oktober 2015 Bribes taxable as other income The Supreme tax court has held that bribes received are taxable as other income with the consequence that any damages payable later cannot be offset against income from other sources. Kategorien: Supreme Tax Court casesSchlagwörter: other income, expense deduction, bribes
13. August 2014 No tax deduction on confiscation of gains from corrupt deali ... The Supreme Tax Court has held that the prohibition on claiming a deduction for bribes also includes the legal costs of an unsuccessful defence as well as the court-ordered confiscation of the profits from the corrupt trading. A deduction for the confiscation would only be possible if the amount had not been calculated net of tax. Kategorien: Supreme Tax Court casesSchlagwörter: corruption, corrupt trading, confiscatio ...