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Tax & Legal

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

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  • Demolition provision accumulates straight-line over entire p ...

    The Supreme Tax Court has held that a demolition provision to meet an obligation to return land to the owner in its original state at the end of the lease must be reduced as necessary to reflect the new expiry date, if the lease is extended.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    building, demolition, long-term lease
    Autor:in