25.10.2011 Minimum tax – payment suspension The finance ministry has instructed tax offices to allow payment suspension requests on assessments to “minimum tax” where the future offset of the loss to be carried forward is excluded by law. Categories: Official PronouncementsKeywords: offset, Loss relief, minimum tax, carrie ...
05.01.2011 Profit pooling agreement not properly implemented if prior l ... The Supreme Tax Court has rejected an Organschaft as the profit pooling agreement was not properly implemented when the annual profit was surrendered without covering losses brought forward. Categories: Supreme Tax Court casesKeywords: Organschaft, offset, profit pooling agre ...
