20.02.2024 Update: Extended limited tax liability if income is subject ... A taxpayer resident in the U.K. who exercises his right under U.K. tax law to pay tax on income not earned in the U.K. on a "remittance basis" is caught by the preferential taxation regime of Sec. 2 (2) No. 2 Foreign Tax Act and subject to extended limited tax liability in Germany. Categories: Tax CourtKeywords: preferential taxation, extended limited ...
12.08.2015 Regular remuneration can qualify for multi-year preference The Supreme Tax Court has held that remuneration paid in a single sum for a fourteen-month period can qualify for preferential treatment as remuneration paid for more than one year. Categories: Supreme Tax Court casesKeywords: multi-year, unusual income, preferential ...