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Suchergebnisse für: `ponzi-schemes` (1 gefunden)

  1. 14. Mai 2021

    No taxation of bogus income from a Ponzi scheme in the case ...

    In a recent ruling, the Supreme Tax Court held that the deemed settlement of final withholding tax under Section 43 (5) Sentence 1, Half-Sentence 1 Income Tax Act (ITA) also applies if the tax has been withheld by the debtor (payer) of the investment income, but not declared and paid over to the tax office. As a result, investment income from a fraudulent pyramid scheme is in principle no longer to be included in the income tax base.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: withholding tax, investment income, Inco ...
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