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Schlagwörter: tax deferral (3 gefunden)

  1. 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 ...
  2. 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
  3. 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 ...
Kategorien AlleConstitutional Courte:pwcEuropean Court of JusticeFrom EuropeJapanese Business Network (JBN) NewsflashLegislationOfficial PronouncementsPwC ReportsSupreme Tax Court casesTax & Legal NewsTax & Legal NewsflashTax CourtTransfer pricing

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