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

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  • Consideration in kind valued on day of contract fulfilment

    The Supreme Tax Court has held that the capital gain on the exchange of shares is realised when the shares are delivered but should be based on the value of the shares received when received.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    contribution in kind, consideration in k ...
    Autor:in