Suchergebnisse für: `dividend-exemption` (2 gefunden)

1. 01. Dezember 2021

   Dividend exemption under double tax treaty or abuse of legal ...

   The distribution of profits by a Luxembourg subsidiary (in the legal form of a SARL) to its German parent company (a partnership limited by shares – KGaA) may be an abuse of legal forms where the KGaA provided SARL with a loan and shortly thereafter waived repayment, thereby putting SARL in a position to actually make the profit distribution. Even more when the losses arising from the impairment of the value of SARL because of the distribution are to be used by the shareholders in a tax-effective manner.

   Kategorien: Tax Court

   Schlagwörter: dividend exemption, abuse of legal forms ...
2. 27. Dezember 2017

   US tax reform legislation signed by President Trump

   Congress on December 20, 2017 gave final approval to the House and Senate conference committee agreement on tax reform legislation that would lower business and individual tax rates, modernize US international tax rules, and provide the most significant overhaul of the US tax code in more than 30 years. President Trump signed the tax bill on 22 December 2017.

   Kategorien: PwC Reports

   Schlagwörter: US tax reform