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Tax & Legal

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

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  • Future obligation not chargeable to real estate transfer tax

    The Supreme Tax Court has held that the acceptance by the acquirer of a plot of building land of an obligation to contribute towards the cost of building a kindergarten is not part of the consideration subject to real estate transfer tax if the obligation was not due at the time of the conveyance.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    real estate transfer tax, plot, building ...
    Autor:in