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 casesSchlagwörter: partnership, payments on account, Income ...
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 ReportsSchlagwörter: EU Mutual Assistance Directive, Profit R ...
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 casesSchlagwörter: limited partnership, special business as ...
