Tax & Legal Blog

Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

Kategorien

Suchergebnisse für: `hidden-reserve-clause`

2 Ergebnisse gefunden

  • Final circular published by Federal Ministry of Finance on a ...

    On 30 November 2017, the Federal Ministry of Finance published the final version of its circular on the application of the loss forfeiture rules according to Section 8c of the Corporation Tax Act (CTA), including comments on the Hidden Reserve Clause and the Group Clause. This circular replaces the circular on this subject from 4 July 2008.

    Originaldatum
    Kategorien
    Official Pronouncements
    Schlagwörter
    share acquisition, loss forfeiture, hidd ...
    Autor:in

  • Tax & Legal Newsflash - 5 December 2017

    Federal Finance Ministry circular on the loss forfeiture rules (Sec. 8c CTA)

    Originaldatum
    Kategorien
    Tax & Legal Newsflash
    Schlagwörter
    loss forfeiture rules
    Autor:in