08. Juni 2017 Bundesrat approves legislation introducing restrictions on t ... In its sitting on 2 June 2017 the Bundesrat (the Upper House) approved the Act to Combat Harmful Tax Practices in connection with the Licensing of Rights. Kategorien: LegislationSchlagwörter: International Tax, Royalty expenses, Pat ...
03. Mai 2019 Refinancing by leasing companies: treatment of notional inte ... According to a decision of the Supreme Tax Court, the leasing instalments paid in cases of refinancing by a leasing company were also to be included in the calculation of the trade tax base. Kategorien: Supreme Tax Court casesSchlagwörter: Leasing, sale and lease-back, trade tax ...
28. November 2017 Limited taxpayers: withholding tax on cross-border licensing ... At the beginning of November 2017 the Federal Finance Ministry published the long-awaited circular on its intended application of the rules (Section 50a Income Tax Act)applying to limited taxpayers and withholding tax on cross-border licensing of software and databanks. Kategorien: Official PronouncementsSchlagwörter: International Tax, administrative princi ...
