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Schlagwörter: trade fair (1 gefunden)

  1. 24. Juni 2022

    No trade tax addback of rent paid for exhibition space at tr ...

    There is no addback for trade tax purposes for amounts paid by a German company for grounds used in exhibition halls of trade fairs. The costs for renting such a booth can only lead to an add-back if the exhibition ground would be part of the fixed assets of the exhibiting company and under the assumption that it was owned by the exhibiting company.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: trade tax addback, trade fair
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