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  • Pre-tonnage tax gains fully chargeable to trade tax

    The Supreme Tax Court has held on a literal interpretation of the statute that an unrealised exchange gain on opting for tonnage tax does not qualify for the trade tax privilege for shipping income when realised.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    tonnage tax, shipping line, pre-tonnage ...
    Autor:in