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Tax & Legal

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

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  • No deduction for preparatory costs of failed foreign PE

    The Supreme Tax Court has held that a taxpayer cannot deduct costs incurred in preparing for a foreign permanent establishment even if, in the event, the establishment never came into existence.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    branch, preparatory costs, Foreign Perma ...
    Autor:in