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Tax & Legal

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

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  • Disposals of shares by limited taxpayers: no add-back of fic ...

    The Supreme Tax Court has ruled that where a limited taxpayer has no permanent establishment (branch/permanent representative) located in Germany, the add-back of fictitious business expenses cannot be applied.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    Corporation tax, Share disposal, exempt ...
    Autor:in