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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

Kategorien

Schlagwörter: Tax Treaties

5 Ergebnisse gefunden

  • Pensions paid abroad subject to limited tax liability

    A limited tax liability on payments by the German State pension fund to a resident of Canada is not nullified by the tax treaty.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    pensions, Tax Treaties, limited taxpayer ...
    Autor:in

  • Discussion draft on partnerships

    The finance ministry has published a discussion draft decree on the tax treaty treatment of partnerships. Comments are invited by December 2, 2013.

    Originaldatum
    Kategorien
    Official Pronouncements
    Schlagwörter
    partnership, discussion draft, Tax Treat ...
    Autor:in

  • Agreement with Luxembourg on redundancy payments

    The finance ministry has agreed with Luxembourg that redundancy payments and unemployment benefit shall be taxed in the country of the (former) employment.

    Originaldatum
    Kategorien
    PwC Reports
    Schlagwörter
    redundancy, Luxembourg, Tax Treaties
    Autor:in

  • Equal split of transport crew earnings in Germany and Luxemb ...

    The finance ministry has agreed with Luxembourg that road vehicle and train crews resident in the one country but working for an employer in the other shall tax their earnings in the country where they actually drive. If they drive in both countries on the same day the day’s earnings are split equally between the two.

    Originaldatum
    Kategorien
    PwC Reports
    Schlagwörter
    Luxembourg, transport crew, drivers, Tax ...
    Autor:in