Schlagwörter: tax deferral (4 gefunden)

1. 23. November 2023

   Bundestag approves Future Financing Act

   On Friday, 17 November 2023, the Bundestag passed the Federal Government's draft bill on financing future-proof investment.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Blockchain, tax deferral, Income Tax Act
2. 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 Justice

   Schlagwörter: exit tax, tax deferral, free movement of ...
3. 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 cases

   Schlagwörter: roll-over relief provision, tax deferral
4. 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 News

   Schlagwörter: inheritance tax, roll-over relief provis ...