30.07.2014 Asset write-downs for impairment of value The finance ministry has brought its position on value impairment write-downs into line with the relevant Supreme Tax Court cases. Categories: Official PronouncementsKeywords: Wertminderung / Impairment (allgemein), ...
28.01.2014 Impairment of value of assets The finance ministry has published a discussion draft of a decree on extraordinary write-downs to reflect the permanent impairment of asset values. Professional associations have until February 28 to comment. Categories: Official PronouncementsKeywords: Wertminderung / Impairment (allgemein), ...
10.07.2013 Write-down on some foreign investments permitted for 2001 The Supreme Tax Court has held that the Corporation Tax Act prohibition on impairment write-downs on foreign investments in 2001 must be disapplied if the investment is protected by the EU freedoms of establishment or capital movement, or if it leads to retrospective taxation. Categories: Supreme Tax Court casesKeywords: Wertminderung / Impairment (allgemein), ...
