Schlagwörter: partnership income (2 gefunden)

1. 01. August 2019

   Restrictions to the “tainting effect” of trading partnership ...

   For income tax purposes, income of a partnership from leasing and letting or from capital assets is to be reclassified as trading income where the partnership also receives a negligible amount of income from a participation in a trading partnership; however, such “tainted” income is not subject to trade tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: partnership income, trade tax, tainted i ...
2. 05. Januar 2011

   No requalification of royalty income of US partner to busine ...

   The Supreme Tax Court has held that the treaty attribution of the royalty income charged by a US partner is to his US business. Accordingly, it is not taxable in Germany as partnership profits.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: treaty override, Royalty income, requali ...