17. Oktober 2012 No write-down to market value of fixed-interest bonds held a ... The finance ministry has called upon tax offices to follow a Supreme Tax Court judgment prohibiting a write down of fixed-interest securities to their lower current market rate where there is no risk of ultimate loss. Kategorien: Official PronouncementsSchlagwörter: fixed-interest, write-down, market value
17. August 2011 No write-down of fixed-interest securities below nominal val ... The supreme Tax Court has held that a bank cannot write down its fixed-interest securities held as current assets below their nominal (redemption) value, not withstanding a lower market value at balance sheet date. Kategorien: Supreme Tax Court casesSchlagwörter: fixed-interest, write-down, securities
04. Januar 2011 Profit-sharing loan not necessarily dependent on annual surp ... The Supreme Tax Court has held that a profit-sharing loan can be dependent on an overall, as opposed to an annual, surplus. Kategorien: Supreme Tax Court casesSchlagwörter: fixed-interest, profit sharing loan
