Suchergebnisse für: `electronic-tax-return` (3 gefunden)

1. 05. Juni 2013

   Electronic tax return package 2006 clear, but misleading in ...

   The Supreme Tax Court has denied a materially justified late adjustment to an assessment for 2006 on the grounds of the taxpayer’s negligence, but allowed one for 2008 on the grounds that the taxpayer had been misled by a confusing example given in the notes to the electronic return package.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: electronic tax return, new facts, blame
2. 16. November 2020

   No obligation to file electronic tax returns where economica ...

   In a decision of the Supreme Tax Court published on 12 November 2020, the Court held that the electronic filing of an income tax return may be considered unreasonable from an economic point of view, where the cost of setting up and maintaining a system for the transmission of remote data bears no meaningful economic correlation to the income triggered by the obligation to file the tax returns electronically

   Kategorien: Tax Court

   Schlagwörter: electronic filing, electronic tax return ...
3. 23. Januar 2013

   No tax on off-balance sheet intangibles on change to tonnage ...

   The Supreme Tax Court has held that the hidden reserve calculation on the change to tonnage tax (shipping lines) cannot include those intangibles that could not be taken up under the accounting rules prudently applied.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: tonnage tax