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Tax & Legal

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

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  • No write-down of interest-free loan asset

    The Supreme Tax Court has refused a company a write-down to current market value of an interest-free long-term loan asset on the grounds that ultimate repayment was not in doubt and that the value impairment was therefore only temporary.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    loan, interest-free, value impairment
    Autor:in