Suchergebnisse für: `entertainers` (860 gefunden)

1. 05. Januar 2011

   Withholding tax for artists and athletes

   The finance ministry has published an extensive decree on the procedures to be followed when accounting for withholding taxes on the fees paid to non-resident artists, athletes, actors and entertainers.

   Kategorien: Official Pronouncements

   Schlagwörter: withholding tax, non-resident artists, a ...
2. 09. Oktober 2013

   Employee events: fewer costs to be taken into account

   The Supreme Tax Court has confirmed the tax-free limit of €110 for the benefit in kind from participation in staff outings and parties, but has reduced the cost items to be taken into account and has also taken the costs attributable to accompanying persons out of the calculation.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Employee events, staff outings, accompan ...
3. 25. Januar 2012

   Hotel entertainment in own restaurant subject to general res ...

   The Supreme Tax Court has ruled that a hotel entertaining customers in its own restaurant is subject to the general 30% disallowance of otherwise reasonable business entertaining cost.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: entertainment, entertaining, business en ...
4. 13. September 2012

   No deduction for ship charter for customer entertaining

   The Supreme Tax Court has held that the costs of chartering a sailing ship for customer entertainment during a regatta are disallowable in full.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: entertaining, ship charter, yachting
5. 07. November 2013

   VAT on returnable containers

   The finance ministry has updated its VAT Implementation Decree with a passage on returnable containers.

   Kategorien: Official Pronouncements

   Schlagwörter: container, palette, transport accessorie ...
6. 23. Oktober 2014

   Returnable containers and transport packaging

   The finance ministry has distinguished between returnable containers sold with the content and subject to the same rate of VAT and transport packaging within the trade and subject to standard rate VAT.

   Kategorien: Official Pronouncements

   Schlagwörter: containers, packaging, deposit
7. 31. Januar 2018

   RETT-Blocker: Indirect unification of shares through an inte ...

   The Supreme Tax Court has decided that where an intermediary partnership holds direct or indirect interests in a real-estate-owning company, the relevant holding for establishing its interest in the related real-estate holding company, is its interest in the capital of the partnership and not the interest in the jointly owned property according to the law of property.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: RETT, Taxation of real estate, unificati ...
8. 26. Februar 2021

   Update: Instant write-off of certain digital assets planned

   According to the results of a joint conference of representatives of the Federal Government and local states (Länder) of 19 January 2021 a significant improvement in the tax treatment of certain digital assets is planned. --- The reaction of the tax authorities was not long in forthcoming.

   Kategorien: Official Pronouncements

   Schlagwörter: digital assets, full write-off, instant ...
9. 17. März 2017

   No extended trade tax deduction on the disposal of an intere ...

   Profits arising from the sale of an interest in a partnership are not to be included in the extended trade tax deduction for real estate enterprises.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: limited partnership, Extended deduction ...
10. 24. Mai 2019

    State of Lower Saxony Tax Authorities issue directive announ ...

    According to Section 6(1) no. 3 Income Tax Act, non-interest-bearing liabilities with terms of at least 12 months, which do not constitute a deposit or advance payment, are to be discounted, i.e. a fictitious interest component (interest rate 5.5%) is initially deducted from profits and added back to profits in subsequent years as notional interest over the term of the loan.

    Kategorien: Official Pronouncements

    Schlagwörter: banks, Discounting, fictitious interest, ...
11. 01. August 2019

    Restrictions to the “tainting effect” of trading partnership ...

    For income tax purposes, income of a partnership from leasing and letting or from capital assets is to be reclassified as trading income where the partnership also receives a negligible amount of income from a participation in a trading partnership; however, such “tainted” income is not subject to trade tax.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: partnership income, trade tax, tainted i ...
12. 16. März 2017

    Interest paid by foreign partner deductible also in case of ...

    In a decision published in March 2017 the Supreme Tax Court held that - in the case of a two-tier partnership structure – the interest expense of the Dutch partner holding only an indirect share in a German limited partnership is nevertheless tax deductible when computing his limited German tax liability resulting from his investment in the German partnership.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: limited partnership, Two-Tier Partnershi ...
13. 09. März 2011

    Interest of British property LLP taxed in Germany as interes ...

    The Supreme Tax Court has held that the interest income of a German-owned limited partnership in England is taxable in Germany as interest, and not exempt as trading income. The capital gain on the sale of the property is not exempt as taxable in the UK, merely because of the capital allowance claw-back.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: capital gain, interest, property, limite ...
14. 31. März 2022

    ECJ: Withholding tax on notional interest in case of interes ...

    In a Bulgarian case the European Court of Justice (ECJ) held that EU law does not preclude national legislation imposing withholding tax on notional market-based interest (mandated under local tax anti-avoidance rules). Such withholding tax cannot be exempt under the regimes of the IRD (EU Interest - Royalty Directive 2003/49/EC) and the PSD (EU Parent-Subsidiary Directive 2011/96/EU) as there have been no actual payments of interest.

    Kategorien: European Court of Justice

    Schlagwörter: notional tax, interest-free loan, notion ...
15. 12. April 2018

    Constitutional complaint regarding the trade tax treatment o ...

    In a decision on 10 April 2018, the German Constitutional Court concluded that the complaint that the trade tax treatment of gains from the disposal of partnership interests was unconstitutional because it contravened the principle of equality was not justified.

    Kategorien: Constitutional Court

    Schlagwörter: trade tax, Principle of equality, Princi ...
16. 26. August 2016

    No trade tax loss carry-forward with merger of two-tier part ...

    In its decision of 12 May 2016 the Supreme Tax Court held that -in the case of a two-tier partnership structure- the trade tax loss carry-forward of the lower-tier partnership is fully eliminated, if the upper-tier partnership, which holds a 100% -interest in the income and assets of the lower-tier partnership, is merged down-stream and thus ceases to exist. Referring to previous case law, the Court’s reasoning was that the upper-tier partnership, as co-entrepreneur of the lower-tier partnership, was also the holder of the partnership’s trade tax loss-relief.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: downstream merger, trade tax, Two-Tier P ...
17. 21. August 2013

    Related party by ownership despite restrictions on exercise ...

    The Supreme Tax Court has held that internal or other restrictions on the excise of ownership rights do not obviate an association by common shareholding of more than 25%. It has also held that the application of the transfer pricing documentation rules to cross-border transactions only is, while discriminatory, justified by the need to protect tax revenue.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: related party, transfer pricing, common ...
18. 25. Januar 2022

    OECD releases latest edition of the Transfer Pricing Guideli ...

    On 20 January 2022 the OECD released the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The current version consolidates in one publication the changes and adjustments that have taken place to the 2017 version of the OECD Transfer Pricing Guidelines.

    Kategorien: From Europe

    Schlagwörter: Transfer Pricing Guidelines, OECD Transf ...
19. 24. Oktober 2021

    Supreme Tax Court rules on arm’s length interest on intercom ...

    In a most recent judgment, the Supreme Tax Court decided on the transfer pricing method to determine an arm's length interest on intercompany loans. In its decision the highest tax court also provides some guidelines on the parameters to be observed from a purely tax point of view. Also, the court takes time to compare the adequacy of the various standard methods under review.

    Kategorien: Supreme Tax Court cases, Transfer pricin ...

    Schlagwörter: arm's length interest, intercompany loan ...
20. 19. Juni 2013

    No RETT if indirect change in partnership incomplete

    The Supreme Tax Court has granted a taxpayer’s appeal against a real estate transfer tax assessment on the grounds that an indirect change in the shareholdings in the members of a property owning partnership was less than a complete change of interest in the partnership.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, RETT
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