06. Dezember 2016 Bundesrat set to approve draft for relief from curtailment o ... The new law dealing with relief scenarios to allow for a continued utilization of losses, i. e. in cases where the business operation does not change, is now under way and will be finally dealt with by the Bundesrat before year end. Kategorien: e:pwcSchlagwörter: curtailment of losses, loss curtailment, ...
21. September 2016 Loss carry back in case of change in shareholding during the ... The Lower Tax Court of Muenster held that losses incurred during the year in which a harmful change in shareholding took place can be carried back to the previous tax year. Kategorien: Supreme Tax Court casesSchlagwörter: loss carry-back, change in shareholders, ...
