31.08.2017 5-year tax deferral on transfer of roll-over relief provisio ... The Supreme Tax Court has upheld the German rule providing for immediate taxation (but with a deferral option) of the transfer of a roll-over provision to be held as a fixed asset of a permanent establishment in another member state. Categories: Supreme Tax Court casesKeywords: roll-over relief provision, tax deferral
03.06.2015 Tax & Legal News – Issue 3, June 2015 In this issue: PwC Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC Categories: Tax & Legal NewsKeywords: inheritance tax, roll-over relief provis ...
22.05.2012 Four-year carry forward for replacement reserve The Supreme Tax Court has held that a replacement reserve for assets lost through accident should be carried forward for the same four-year period as allowed by the roll-over relief provisions. Categories: Supreme Tax Court casesKeywords: replacement reserve, roll-over relief pr ...
