Suchergebnisse für: `deemed-income` (5 gefunden)

1. 21. Mai 2015

   Estimated taxation on deemed income from non-transparent inv ...

   The ECJ has held that a German provision for the taxation of deemed income from foreign investment funds outside the EU that do not comply with the German disclosure requirements falls under the “grandfather” clause of Art 64 of the TFEU allowing restrictions on the free movement of capital to and from third countries on December 31, 1993 to continue in force.

   Kategorien: From Europe

   Schlagwörter: free movement of capital, investment fun ...
2. 18. Februar 2015

   Finance ministry interprets ECJ ruling on “non-transparent” ...

   The finance ministry has published a list of documents to be produced by unit holders in “non-transparent” investment funds if they wish to avoid taxation on punitive deemed income.

   Kategorien: Official Pronouncements

   Schlagwörter: investment funds, unit holders, deemed i ...
3. 03. Juni 2015

   Tax & Legal News – Issue 3, June 2015

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

   Kategorien: Tax & Legal News

   Schlagwörter: inheritance tax, roll-over relief provis ...
4. 18. Februar 2015

   Dividend to controlling shareholder taxable on resolution

   The Supreme Tax Court has held that a dividend payable by a solvent subsidiary to its shareholder with a controlling interest is generally taxable income for the latter on the date of the resolution regardless of a resolution for a later date of payment.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: dividend, controlling interest, resoluti ...
5. 14. März 2017

   Plans to restrict the deduction of royalty expenses to comba ...

   On 25 January 2017 the federal government approved a draft of the Act to Combat Harmful Tax Practices in connection with the Licensing of Rights. The intention is to prevent multinational businesses from transferring their royalty income to countries, which offer such income preferential treatment. Such preferential tax regimes (so-called Licence Boxes, Patent Boxes or IP-Boxes) are considered not to meet the demands of the OECD and G20 BEPS Project. A new provision is to be introduced to the Income Tax Act (ITA) for this purpose; the new provision should be applied to expenses arising after 31 December 2017.

   Kategorien: PwC Reports

   Schlagwörter: royalties, licence box, IP-Boxes, Patent ...