28. Februar 2019 Expatriate exit taxation contravenes the Agreement for Free ... The ECJ held that the expatriate exit tax rule under Section 6 Foreign Tax Act contravened the principle of non-discrimination contained in the Agreement for the Free Movement of Persons between the EU and Switzerland. Kategorien: European Court of JusticeSchlagwörter: exit tax, tax deferral, free movement of ...
31. August 2017 5-year tax deferral on transfer of roll-over relief provisio ... The Supreme Tax Court has upheld the German rule providing for immediate taxation (but with a deferral option) of the transfer of a roll-over provision to be held as a fixed asset of a permanent establishment in another member state. Kategorien: Supreme Tax Court casesSchlagwörter: roll-over relief provision, tax deferral
03. Juni 2015 Tax & Legal News – Issue 3, June 2015 In this issue: PwC Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC Kategorien: Tax & Legal NewsSchlagwörter: inheritance tax, roll-over relief provis ...
