Suchergebnisse für: `consideration-in-kind` (3 gefunden)

1. 13. Januar 2016

   Consideration in kind valued on day of contract fulfilment

   The Supreme Tax Court has held that the capital gain on the exchange of shares is realised when the shares are delivered but should be based on the value of the shares received when received.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: contribution in kind, consideration in k ...
2. 20. Januar 2016

   Tax & Legal News – Issue 1, January 2016

   In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC

   Kategorien: Tax & Legal News

   Schlagwörter: Steuern / Tax
3. 08. November 2024

   Heat supplies free of charge for business purposes subject t ...

   In a most recent decision, the Supreme Tax Court held that the heat which is supplied free of charge to other entrepreneurs for their business is a supply of goods for consideration for which VAT must be accounted. This also applies in situations where the heat supplied is used by the recipient for transactions that entitle to an input VAT deduction.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: consideration in kind, heat supplies