Suchergebnisse für: `corporate-shareholder` (8 gefunden)

1. 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 cases

   Schlagwörter: Steuern / Tax
2. 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 cases

   Schlagwörter: withholding tax, refund, dividend
3. 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 Pronouncements

   Schlagwörter: double tax treaty, Intercorporate divide ...
4. 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 Pronouncements

   Schlagwörter: investment write-down
5. 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 cases

   Schlagwörter: capital contribution, distribution, retu ...
6. 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 News

   Schlagwörter: Steuern / Tax
7. 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 cases

   Schlagwörter: dividend, interest on share capital
8. 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 Reports

   Schlagwörter: portfolio dividend