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Tax & Legal

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

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  • No return of capital contribution in the same year

    The Supreme Tax Court has held that distributions to shareholders may only rank as a (tax free) return of a capital contribution if they do not exceed the balance brought forward at the beginning of the year.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    capital contribution, distribution, retu ...
    Autor:in