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Schlagwörter: exempt disposal (1 gefunden)

  1. 27. Oktober 2017

    Disposals of shares by limited taxpayers: no add-back of fic ...

    The Supreme Tax Court has ruled that where a limited taxpayer has no permanent establishment (branch/permanent representative) located in Germany, the add-back of fictitious business expenses cannot be applied.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Corporation tax, Share disposal, exempt ...
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