29. Januar 2019 Payments-on-account received by a insolvency practitioner do ... Where an insolvency practitioner prepares an annual balance sheet, his claim to a payment-on- account is to be treated as a part of the final fee and does not lead to a realisation of profits upon receipt. Kategorien: Supreme Tax Court casesSchlagwörter: partnership, payments on account, Income ...
17. März 2016 No general profit realisation as payments on account for lon ... The finance ministry has decreed that a Supreme Tax Court judgment calling for profit realisation with the due date of advance payments on engineering contracts shall not be applied except for contracts for architectural and engineering services agreed before August 17, 2009. Kategorien: Official PronouncementsSchlagwörter: profit realisation, engineering, archite ...
