05. Juli 2012 Revised sales price calculation not retrospective subsequent ... The Supreme Tax Court has held that a subsequent revision to a contract of sale setting different targets to be achieved with the asset acquired is a taxable event in the year of the revision. Kategorien: Supreme Tax Court casesSchlagwörter: gain on sale, subsequent event, taxable ...
26. April 2012 All capital gains from sale of foreign holdings include the ... The Supreme Tax Court has held that the capital gain on the sale of a foreign investment is the difference between the amount paid in euros and the amount received in euros. Kategorien: Supreme Tax Court casesSchlagwörter: foreign investment, gain on sale, exchan ...
26. April 2012 Supreme Tax Court doubts on 1999/2000 "significant holding" The Supreme Tax Courts has expressed serious doubts on the definition of a “significant holding” leading to an income tax charge on a gain on sale in 1999 and 2000. Kategorien: Supreme Tax Court casesSchlagwörter: capital gain, significant holding, gain ...
