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

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  • Compulsory product registration costs incurred on date of ap ...

    The Supreme Tax Court has held that the costs of registering a pesticide arise with the application. As part of the cost of developing the product, they are immediate expense in view of the prohibition on capitalisation of own intangibles.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    pesticide, registration fee, intangibles
    Autor:in