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), ...
26.04.2012 All capital gains from sale of foreign holdings include the ... The Supreme Tax Court has held that the capital gain on the sale of a foreign investment is the difference between the amount paid in euros and the amount received in euros. Categories: Supreme Tax Court casesKeywords: foreign investment, gain on sale, exchan ...
20.01.2011 Inheritance tax on foreign holding referred to ECJ The Supreme Tax Court has referred to the ECJ on a refusal to grant the same inheritance tax allowance on a holding in Canada that would have been available on a domestic investment. Categories: Supreme Tax Court casesKeywords: free movement of capital, foreign invest ...
