Suchergebnisse für: `special-business-expenses` (4 gefunden)

1. 09. Dezember 2024

   German Pillar 2 Tax Amendment Act published

   On 5 December 2024, the Federal Ministry of Finance published a second draft of the German Pillar 2 Tax Amendment Act (hereinafter referred to as “the draft act”) for feedback by 31 January 2025 as part of the consultation process. In addition to the aspects already included in the first draft [Newsflash, March 21, 2023], this second draft includes further amendments – inter alia – by implementing the OECD Administrative Guidance from June 2024. Furthermore, the draft act foresees that other provisions concerning international taxation are to be repealed. These include inter alia the license barrier rule under Sec. 4j of the German Income Tax Act, a rule foreseeing the non-deduction of so-called special business expenses according to Sec. 4i German Income Tax Act and the CFC taxation rule ...

   Kategorien: Legislation, Tax & Legal Newsflash

   Schlagwörter: Gesetzgebung, Pillar Two
2. 16. Juli 2020

   Shareholding in corporation as a Special Business Asset II

   The Supreme Tax Court has ruled that for the purposes of considering the allocation of a partner's share in a GmbH to the Special Business Assets II of his partnership interest, regard must be had not only to the business relationship of the GmbH with the partnership – but also to whether the GmbH has a substantial business operation of its own.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: limited partnership, special business as ...
3. 29. Januar 2019

   Payments-on-account received by a insolvency practitioner do ...

   Where an insolvency practitioner prepares an annual balance sheet, his claim to a payment-on- account is to be treated as a part of the final fee and does not lead to a realisation of profits upon receipt.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: partnership, payments on account, Income ...
4. 27. September 2016

   Packet of measures against profit reduction and profit shift ...

   At a sitting on 23 September 2016, the Federal Assembly (Bundesrat) has responded to the draft of the Act to Implement the Amendments to the EU Mutual Assistance Directive and to Introduce Further Measures to Combat Profit Reduction and Profit Shifting (“the draft Act”) and proposed further measures.

   Kategorien: PwC Reports

   Schlagwörter: EU Mutual Assistance Directive, Profit R ...