06.04.2025 MoF: Documentation of business relationships via transaction ... The Ministry of Finance (MoF) has published some information on the so-called transaction matrix pursuant to Section 90 (3) sentence 2 no. 1 Fiscal Code which requires taxpayers to keep records of the nature and the content of their business relationships within the meaning of Section 1 (4) of the Foreign Tax Act. Categories: Official PronouncementsKeywords: record retention, documentation
27.02.2013 Provision for record retention costs can include interest The Supreme Tax Court has held that the costs to be taken into account in calculating the provision for future record retention costs can include an interest allocation in respect of the financing costs of the facilities used. Categories: Supreme Tax Court casesKeywords: record retention, provision, interest al ...
06.04.2011 Provision for record retention costs - 5.5 years The Supreme Tax Court has held that the provision for record retention costs should be based on an average remaining retention period of 5.5 years following the balance sheet date. Categories: Supreme Tax Court casesKeywords: record retention, provision for record r ...
