14. Juni 2012 Foreign corporate shareholder has claim on refund of dividen ... The Supreme Tax Court has followed an ECJ case in holding that a foreign corporate shareholder may claim from the local tax office a refund of the tax deducted at source from its dividend. Kategorien: Supreme Tax Court casesSchlagwörter: Steuern / Tax
26. April 2012 Foreign corporate shareholder has claim on refund of dividen ... The Supreme Tax Court has followed an ECJ case in holding that a foreign corporate shareholder may claim from the local tax office a refund of the tax deducted at source from its dividend. Kategorien: Supreme Tax Court casesSchlagwörter: withholding tax, refund, dividend
05. Januar 2011 Intercorporate dividends from Norway confirmed as tax-free The finance ministry has confirmed its interpretation of the Norwegian DTT to the effect that dividends received by a German company on a holding of 25% or more are free of German taxation. Kategorien: Official PronouncementsSchlagwörter: double tax treaty, Intercorporate divide ...
26. April 2012 Investment write-down in 2001 to be allowed The finance ministry has issued a decree to allow companies to write down their financial investments and marketable securities in 2001. Kategorien: Official PronouncementsSchlagwörter: investment write-down
29. Mai 2013 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. Kategorien: Supreme Tax Court casesSchlagwörter: capital contribution, distribution, retu ...
12. Juni 2012 Tax & Legal News - Issue 2, June 2012 In this issue: Pwc Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
09. Oktober 2012 Brazilian interest on share capital is dividend in Germany The Supreme Tax Court has held the tax deductible interest on share capital under Brazilian law to rank as dividend income in Germany. Kategorien: Supreme Tax Court casesSchlagwörter: dividend, interest on share capital
05. März 2013 Corporation tax on portfolio dividends The Bundesrat has passed a bill to charge dividend income on investments of less than 10% to corporation tax. Kategorien: PwC ReportsSchlagwörter: portfolio dividend
