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Suchergebnisse für: `legal-capacity` (3 gefunden)

  1. 15. Februar 2019

    Does a letterbox company have legal capacity?

    In a case involving a charge to real estate transfer tax (RETT), the Supreme Tax Court granted the taxpayer interim relief in the form of a suspension from execution (i.e. a delayed tax payment), as the question arose as to whether one of the parties to the transaction, a letterbox company, had legal capacity.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: limited partnership, Letter-Box Companie ...
  2. 13. Oktober 2017

    Transparency Register: registration obligations from 1 Octob ...

    The Transparency Register – as defined in Section 18 of the Money Laundering Act – is a legally prescribed register, which records beneficial interests in companies, partnerships and foundations, which themselves operate on the financial markets. The register became effective on 1 October 2017.

    Kategorien: Legislation
    Schlagwörter: Money laundering, Transparency Register
  3. 11. März 2022

    Disposal of shares from a convertible bond issue

    According to a ruling of the Supreme Tax Court published on 10 March 2022, where a financial company acquires a convertible bond with the intention of achieving a short-term proprietary trading profit and sells the shares received as a result of the conversion, this meets the conditions of Section 8b (7) sentence 2 Corporation Tax Act.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: banks, convertible bonds, financial comp ...
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