Schlagwörter: foreign related parties (2 gefunden)

1. 23. Mai 2019

   Ministry of Finance release new form for reporting foreign r ...

   The Ministry of Finance has published a new form for reporting foreign relationships according to Section 138 (2) of the General Tax Code (GTC). The new form replaces the form originally included in the Ministry of Finance’s guidelines on the application of Section 138 (2) and Section 138b of the GTC dated 5 February 2018.

   Kategorien: Official Pronouncements

   Schlagwörter: foreign related parties, reporting oblig ...
2. 05. April 2011

   Restrictions on write-offs of receivables from foreign relat ...

   The finance ministry has reacted to a Supreme Tax Court case allowing a write-down on a receivable from a domestic subsidiary with a decree to the effect that an unsecured loan to a foreign related party would not generally be at arm's length.

   Kategorien: Official Pronouncements

   Schlagwörter: bad debt, foreign related parties