08. März 2011 US profit sharing loan interest to be taxed in Germany The finance ministry has announced that application of a Supreme Tax Court judgment exempting US profit-based interest from German taxis to be seen against the treaty override provision of 2006. Kategorien: Official PronouncementsSchlagwörter: treaty override, profit sharing loan
04. Januar 2011 Profit-sharing loan not necessarily dependent on annual surp ... The Supreme Tax Court has held that a profit-sharing loan can be dependent on an overall, as opposed to an annual, surplus. Kategorien: Supreme Tax Court casesSchlagwörter: fixed-interest, profit sharing loan
