Suchergebnisse für: `arms-length` (2 gefunden)

1. 29. Januar 2019

   Payments-on-account received by a insolvency practitioner do ...

   Where an insolvency practitioner prepares an annual balance sheet, his claim to a payment-on- account is to be treated as a part of the final fee and does not lead to a realisation of profits upon receipt.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: partnership, payments on account, Income ...
2. 15. Februar 2018

   European Court of Justice: customs values and the recogniti ...

   In its decision in Hamamatsu Photonics Deutschland (C-529/16) the European Court of Justice (ECJ) held that Articles 28 to 31 of the Customs Code (old version) must be interpreted as meaning that they do not permit an agreed transaction value, composed of an amount initially invoiced and declared and a flat-rate adjustment made after the end of the accounting period, to form the basis for the customs value, without it being possible to know at the end of the accounting period whether that adjustment would be made up or down.

   Kategorien: European Court of Justice

   Schlagwörter: customs, transfer pricing adjustment, cu ...