09. Januar 2011 No requalification of pension to former partner The Supreme Tax Court has rejected a tax office attempt to requalify a retirement pension paid to a former partner now living abroad to deferred business income. Kategorien: Supreme Tax Court casesSchlagwörter: Pension requalification, former partner, ...
24. Februar 2015 Annuity paid for business deductible by non-resident The ECJ has held that a non-resident taxpayer must be able to deduct an annuity paid in consideration for a business interest on the same lines as a resident. Kategorien: From EuropeSchlagwörter: annuity, special expenses, inheritance, ...
04. Januar 2012 Tax changes for 2012 The act transposing the EU mutual assistance directive on tax collection introduces a number of rotine statutory changes and thus serves as an annual tax act. Kategorien: PwC ReportsSchlagwörter: treaty shopping, tax changes, mutual ass ...
31. März 2011 Pre-retirement pay taxable in country of employment The Supreme Tax Court has held that the pre-retirement pay of an employee with no further duties remained taxable in Germany as employment income despite his move to France. Kategorien: Supreme Tax Court casesSchlagwörter: double tax treaty, pre-retirement
