15. April 2015 Minimum taxation not a reason for provisional assessment The Supreme Tax Court has held that a tax office cannot be required to issue a provisional assessment restricting the immediate deduction of the loss brought forward, merely because of the possibility that the remaining loss to be carried forward might be invalidated by a share transaction abroad at some future point in time. Kategorien: Supreme Tax Court casesSchlagwörter: loss offset, minimum tax, provisional as ...
