28. Dezember 2021 EU Commission proposes swift transposition of international ... On 22 December 2021, the European Commission proposed a draft directive to ensure effective minimum taxation of the worldwide activities of multinational corporations. Kategorien: From EuropeSchlagwörter: minimum taxation, global corporate taxat ...
24. Mai 2019 German Finance Minister talks “minimum taxation” According to various statements of the German Finance Minister Olaf Scholz on 22 May 2019, a system of international minimum taxation will be discussed at the forthcoming G20 (June 2019) and G7 (August 2019) meetings. The aim is to agree such a system (within the terms of the Global Anti-Base Erosion "GloBE" agenda and given the name “BEPS 2.0”) with the other 128 states of the OECD in the Summer of 2020. Kategorien: Official PronouncementsSchlagwörter: OECD, BEPS, minimum taxation, under-taxe ...
03. September 2014 Loss offset deferral unconstitutional? The Supreme Tax Court has referred to the Constitutional Court on whether a confiscatory effect of the loss offset deferral provisions can be a breach of the equal treatment requirement of the constitution. Kategorien: Supreme Tax Court casesSchlagwörter: minimum taxation, loss offset
27. März 2013 First €1 m full loss offset for each period of assessment The Supreme Court has held that the initial full loss offset on €1 m applies to each period of assessment, rather than to each calendar year. Thus it can only be claimed once for a multi-year assessment. Kategorien: Supreme Tax Court casesSchlagwörter: Liquidation, minimum taxation, loss offs ...
29. November 2012 “Minimum taxation” constitutional The Supreme Tax Court has held the “minimum taxation” deferral of loss relief to be constitutionally acceptable. Kategorien: Supreme Tax Court casesSchlagwörter: Loss relief, minimum taxation, minimum t ...
25. Mai 2011 1999 minimum taxation rules do not affect loss carry-back to ... The Supreme Tax Court has held that the 1999 introduction of “minimum taxation” rules limiting loss offset by income type do not apply to a 1999 loss carried back to 1998. Kategorien: Supreme Tax Court casesSchlagwörter: minimum taxation, loss offset, loss carr ...
25. Mai 2011 Loss offset limitation 1999-2003 only applies to notional lo ... The Supreme Tax Court has held that the 1999-2003 “minimum taxation” rules apply to “paper” losses, but not to those borne with true economic effect. Kategorien: Supreme Tax Court casesSchlagwörter: minimum taxation, loss offset
