21. März 2013 Asset transfer costs from sidestream and downstream mergers ... The Supreme Tax Court has held that the exclusion of merger cost as part of the non-taxable profits and losses on merger also applies to indirect shareholdings. Kategorien: Supreme Tax Court casesSchlagwörter: downstream merger, merger, sidestream me ...
13. September 2012 Inheritance tax liability unaffected by foreign legal basis ... The Supreme Tax Court has held that an asset transfer on death is chargeable to inheritance tax under German law, even though its basis was a foreign legal act without an exact German parallel but leading to exemption in the foreign state of residence of both parties. Kategorien: Supreme Tax Court casesSchlagwörter: inheritance tax, asset transfer
07. Mai 2013 Tax & Legal News - Issue 3, May 2013 In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC. Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
27. Februar 2013 Informal closedown of employee relief fund revokes tax exemp ... The Supreme Tax Court has held that the simple transfer of a relief fund’s assets to a company which also assumed the related pension obligations shows that it was not previously assured that the assets would only be used for fund purposes. Accordingly, the tax exemption enjoyed in previous years must be withdrawn in retrospect for all years for which tax claims are not yet statute-barred. Kategorien: Supreme Tax Court casesSchlagwörter: relief fund, employee relief fund, tax e ...
