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Schlagwörter: special business expenses (1 gefunden)

  1. 16. Juli 2020

    Shareholding in corporation as a Special Business Asset II

    The Supreme Tax Court has ruled that for the purposes of considering the allocation of a partner's share in a GmbH to the Special Business Assets II of his partnership interest, regard must be had not only to the business relationship of the GmbH with the partnership – but also to whether the GmbH has a substantial business operation of its own.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: limited partnership, special business as ...
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