Suchergebnisse für: `value-impairment` (4 gefunden)

1. 30. Juli 2014

   Asset write-downs for impairment of value

   The finance ministry has brought its position on value impairment write-downs into line with the relevant Supreme Tax Court cases.

   Kategorien: Official Pronouncements

   Schlagwörter: Wertminderung / Impairment (allgemein), ...
2. 03. Januar 2013

   No write-down of interest-free loan asset

   The Supreme Tax Court has refused a company a write-down to current market value of an interest-free long-term loan asset on the grounds that ultimate repayment was not in doubt and that the value impairment was therefore only temporary.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: loan, interest-free, value impairment
3. 10. Juli 2013

   Write-down on some foreign investments permitted for 2001

   The Supreme Tax Court has held that the Corporation Tax Act prohibition on impairment write-downs on foreign investments in 2001 must be disapplied if the investment is protected by the EU freedoms of establishment or capital movement, or if it leads to retrospective taxation.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Wertminderung / Impairment (allgemein), ...
4. 12. März 2021

   Tax loss of value of shares following the opening of insolve ...

   If the shareholder's right of membership in a domestic stock corporation (AG) lapses because the AG is dissolved, wound up and deleted from the register as a result of insolvency, the shareholder incurs a taxable loss if he does not receive his contribution back in full or in part.

   Kategorien: Supreme Tax Court cases, Tax & Legal New ...

   Schlagwörter: insolvency, value impairment, Loss utili ...