14. März 2013 Provision for future tax audit costs The finance ministry has accepted as a precedent a Supreme Tax Court ruling allowing “large” businesses subject to regular tax audit to provide with tax effect for the costs to be incurred in assisting the tax auditors. Kategorien: Official PronouncementsSchlagwörter: tax audit, tax audit provision
05. September 2012 Provision for future tax audit support The Supreme Tax Court has held that a large company is entitled to provide with tax effect for the costs of supporting a future tax audit in respect of all years ended on balance sheet date. Kategorien: Supreme Tax Court casesSchlagwörter: tax audit, tax audit provision
